ITAT Deletes Addition Causing Duplicate Disallowance of Expenses

Deliverhealth Services Private Limited Vs DCIT (ITAT Delhi) Clerical Error Can’t Create Tax Liability: ITAT Deletes Duplicate TDS DisallowanceNo Double Disallowance Under Section 40(a)(ia): ITAT Deletes CPC/NFAC Addition Where Assessee Had Suo Motu Disallowed 30% The Delhi Bench “E” of the ITAT, in DeliverHealth Services Pvt. Ltd. v. DCIT (AY 2021-22), allowed the assessee’s appeal and held that no further disallowance can be made under section 40(a)(ia) when the assessee has already suo motu disallowed the prescribed 30% of expenditure for non-deduction of TDS. The assessee had create...