Disallowance U/s. 40(a)(i) cannot be made for non claimed expenses

Delhi Tourism and Transport Development Corporation Ltd. Vs DCIT (ITAT Delhi) It was obvious that if no deduction was claimed, there can be no question of disallowance under section 40(a)(i), therefore, matter was remitted to file of the AO for considering assessee’s claim about not having claimed any deduction for this sum in  computation of total income. If assessee’s claim turns out to be correct, then disallowance had to be deleted. FULL TEXT OF THE ITAT JUDGMENT This batch of eight appeals, comprising of seven appeal filed by the assessee and one cross appeal by the Revenue, relate t...