https://www.taxtmi.com/caselaws?id=773431 ITAT Delhi held that improper service of draft assessment order under section 144C did not invalidate proceedings where assessee participated in DRP proceedings and filed objections within prescribed time, following SC precedent in Laxman Das Khandelwal. Regarding disallowance of CESS payments under section 40(a)(ii), DRP erroneously treated contractual CESS as education cess. Court remanded matter to AO to examine past treatment for consistency. Similarly, business and community development expenditure and seismic/geological studies were remanded to AO to verify previous years' treatment and maintain consistency in assessment approach. en-us Wed, 18 Jun 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773431 ITAT Delhi held that improper service of draft assessment order under section 144C did not invalidate proceedings where assessee participated in DRP proceedings and filed objections within prescribed time, following SC precedent in Laxman Das Khandelwal. Regarding disallowance of CESS payments under section 40(a)(ii), DRP erroneously treated contractual CESS as education cess. Court remanded matter to AO to examine past treatment for consistency. Similarly, business and community development expenditure and seismic/geological studies were remanded to AO to verify previous years' treatment and maintain consistency in assessment approach. Case-Laws Income Tax Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773431