https://www.taxtmi.com/caselaws?id=771124 ITAT Delhi ruled on multiple tax issues. The tribunal held that CIT(A) lacked jurisdiction under section 251(2) to enhance income by adding new sources not considered by AO during assessment, specifically regarding provision for contract loss. The disallowance of written-off balances was remanded to AO for factual verification. Disallowance under section 14A was dismissed as assessee claimed no exempt income during the year. The issue of delayed employees' contribution to PF and ESI was also restored to AO for fresh adjudication following SC precedent in Checkmate Services case. en-us Wed, 07 May 2025 00:00:00 +0530 Tue, 20 May 2025 11:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771124 ITAT Delhi ruled on multiple tax issues. The tribunal held that CIT(A) lacked jurisdiction under section 251(2) to enhance income by adding new sources not considered by AO during assessment, specifically regarding provision for contract loss. The disallowance of written-off balances was remanded to AO for factual verification. Disallowance under section 14A was dismissed as assessee claimed no exempt income during the year. The issue of delayed employees' contribution to PF and ESI was also restored to AO for fresh adjudication following SC precedent in Checkmate Services case. Case-Laws Income Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771124