https://www.taxtmi.com/caselaws?id=789891 Foreign contribution fully disclosed in the books and return could not be added merely because it was placed in the wrong schedule. The ITAT Delhi applied the principle that tax cannot be levied beyond what is legitimately due and treated the mistake as an inadvertent clerical or schedule-entry error. As the disclosure was otherwise complete and the only objection was the absence of a revised return, the addition made while processing the return under section 143(1) was held unsustainable and deleted. en-us Wed, 25 Mar 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789891 Foreign contribution fully disclosed in the books and return could not be added merely because it was placed in the wrong schedule. The ITAT Delhi applied the principle that tax cannot be levied beyond what is legitimately due and treated the mistake as an inadvertent clerical or schedule-entry error. As the disclosure was otherwise complete and the only objection was the absence of a revised return, the addition made while processing the return under section 143(1) was held unsustainable and deleted. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789891