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Case Law Details

Case Name : Escorts Heart & Super Speicality Hospital Ltd. Vs ADIT (ITAT Delhi)
Related Assessment Year : 2019-20
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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 CP

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CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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