2025 (7) TMI 1221

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....Addl. CIT) - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 26-11-2024 in the matter of rectification order passed by CPC u/s 154 on 18-02-2020. The assessee is aggrieved by adjustment o....

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.... admitted position that the same is taxable in the hands of the assessee and therefore, the adjustment to that extent is justified. The dispute is only with respect to item no.1 for which Ld. AR has drawn our attention to the fact that these contributions were made by the assessee in earlier years and against such contributions, the assessee would be eligible to claim deduction u/s 80C. However, d....