https://www.taxtmi.com/caselaws?id=792649 An ITAT Delhi note on tax additions and disallowances records that the challenge to assessment validity based on an allegedly invalid section 143(2) notice failed because the jurisdictional High Court had already decided the issue against the assessee. The deletion of disallowance on rent payments under section 40(a)(ia) was upheld because tax deduction was not required on the full rent in the facts found. Partial relief on alleged bogus purchases and unexplained expenditure under section 69C was sustained through gross profit estimation, while the sundry creditors addition under section 68 and the related-party salary disallowance under section 40A(2)(b) were also deleted. en-us Mon, 27 Apr 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792649 An ITAT Delhi note on tax additions and disallowances records that the challenge to assessment validity based on an allegedly invalid section 143(2) notice failed because the jurisdictional High Court had already decided the issue against the assessee. The deletion of disallowance on rent payments under section 40(a)(ia) was upheld because tax deduction was not required on the full rent in the facts found. Partial relief on alleged bogus purchases and unexplained expenditure under section 69C was sustained through gross profit estimation, while the sundry creditors addition under section 68 and the related-party salary disallowance under section 40A(2)(b) were also deleted. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792649