https://www.taxtmi.com/caselaws?id=782010 ITAT Hyderabad-AT allowed the assessee's appeal on both issues. On the disallowance under s. 37(1), it held that since the assessee had already disallowed the amount in its own computation, the CPC's adjustment under s. 143(1)(a) resulted in a double disallowance, which was impermissible; the addition was ordered to be deleted. On the s. 43B disallowance, the Tribunal found the provision related to earlier years and stood in the books of the demerged company, with no fresh provision created in AY 2019-20, rendering the s. 43B adjustment unsustainable and liable to deletion. en-us Fri, 03 Oct 2025 00:00:00 +0530 Fri, 21 Nov 2025 10:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782010 ITAT Hyderabad-AT allowed the assessee's appeal on both issues. On the disallowance under s. 37(1), it held that since the assessee had already disallowed the amount in its own computation, the CPC's adjustment under s. 143(1)(a) resulted in a double disallowance, which was impermissible; the addition was ordered to be deleted. On the s. 43B disallowance, the Tribunal found the provision related to earlier years and stood in the books of the demerged company, with no fresh provision created in AY 2019-20, rendering the s. 43B adjustment unsustainable and liable to deletion. Case-Laws Income Tax Fri, 03 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782010