No Deduction Claimed, No Scope for CPC Adjustment

Escorts Heart & Super Speicality Hospital Ltd. Vs ADIT (ITAT Delhi) Audit Report Misread: Capital Fees Adjusted in Balance Sheet Can’t Be Disallowed-ITAT Checks CPC Overreach u/s 143(1) Delhi ITAT, Delhi Bench ‘C’, in Escorts Heart & Super Speciality Hospital Ltd. Vs Asst. DIT (CPC) (ITA No.858/Del/2025; AY 2019-20; order dated 19-12-2025), allowed the assessee’s appeal and deleted CPC adjustment of ₹38.02 lakh made while processing return u/s 143(1). The adjustment related to stamp duty/ROC fees paid for increase in authorised share capital, which CPC treated as disallowable...