https://www.taxtmi.com/caselaws?id=782143 ITAT Ahmedabad allowed the assessee's appeal and deleted the addition of Rs. 44,00,000/- made u/s 143(1). The Tribunal held that all deductions claimed under Sections 11 and 10(23C) were accepted by CPC, but an arithmetical error occurred in totalling, where deductions of Rs. 7,96,41,565/- were wrongly aggregated as Rs. 7,52,41,564/-. The figure of income chargeable u/s 11(1B) matched in both the assessee's and CPC's computations, confirming that the addition arose solely from CPC's totalling mistake. Consequently, the adjustment was unsustainable. en-us Thu, 20 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782143 ITAT Ahmedabad allowed the assessee's appeal and deleted the addition of Rs. 44,00,000/- made u/s 143(1). The Tribunal held that all deductions claimed under Sections 11 and 10(23C) were accepted by CPC, but an arithmetical error occurred in totalling, where deductions of Rs. 7,96,41,565/- were wrongly aggregated as Rs. 7,52,41,564/-. The figure of income chargeable u/s 11(1B) matched in both the assessee's and CPC's computations, confirming that the addition arose solely from CPC's totalling mistake. Consequently, the adjustment was unsustainable. Case-Laws Income Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782143