Multi Mantech International Vs. The Dy. CIT
Case No: ITA No. 3480/DEL/2023
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI
Date: 1/12/2026
Parties Involved
AppellantMulti Mantech International
RespondentThe Dy. CIT
Facts Summary
The assessee, Multi Mantech International, a private limited company incorporated in 1991, filed its Return of Income on 29.04.2014 declaring an income of Rs. 1,99,61,610/-. The return was selected for scrutiny assessment, and the Assessing Officer (AO) passed an order dated 12th December 2016 assessing the income at Rs. 3,41,30,969/-. The difference in income was due to several additions and disallowances. Aggrieved by the order, the assessee filed an appeal before the Commissioner of Income Ta…
Decision in favour of
Assessee
Legal Issues
- 1. Disallowance of Rs. 35,00,000/- on account of donation u/s 35(1)(ii).
- 2. Disallowance of Rs. 6,25,000/- on account of festival expenses.
1 more legal issue analysed in this judgement.
Precedents Relied Upon
4 precedents cited in this judgement.