Disallowances Sustained Due to Lack of Evidence Against CIT(A)’s Verification

Tumlare Software Services Pvt. Ltd. Vs ACIT (ITAT Delhi) CIT(A)’s Order Sustaining Key Disallowances & Limiting Relief After Verification Upheld in Full- ITAT Delhi Dismisses Appeal The assessee challenged multiple additions/disallowances sustained by CIT(A) for AY 2018-19, despite receiving substantial relief at appellate stage. Six issues survived for adjudication before ITAT—returned income mismatch, gratuity disallowance u/s 40A(7), PF delay u/s 36(1)(va), TDS disallowance u/s 195, interest for TCS default, & balance inadmissible expenses. 1. Returned Income vs 143(1) Income As...