Case Law Details
Case Name : Vipul Medcorp Insurance Vs ACIT (ITAT Delhi)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Vipul Medcorp Insurance Vs ACIT (ITAT Delhi)
Mismatch in Audit & ITR Columns – Tribunal Restores 43B Addition to AO- ITAT Delhi Restores CPC Additions on Gratuity & 43B Disallowance for Fresh Verification
Background
Assessee filed ROI (24.10.2018) declaring ₹4.96 Cr.
Processed u/s 143(1) by CPC on 02.11.2019 → income enhanced to ₹6.48 Cr. by adding ₹1.52 Cr.:
Gratuity disallowance u/s 40A(7): ₹16.53 lakh.
Mismatch in 43B disallowance: ₹22.32 lakh.
Employee contributions u/s 36(1)(va): ₹1.13 Cr.
CIT(A) confirmed all additions.
Assessee’s Arguments
...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.
One Comment
Cancel reply
Suggestion and cases details are very beneficial