Ansal Housing Ltd. v. DCIT (2023) 202 ITD 71 (Delhi)(Trib)

S. 143(1) : Assessment-Intimation-Club membership fee-Auditor has not qualified-Adjustment is not justified. [S. 37(1), 143(1)(a)]

Tribunal held that from records that auditor had given details of payment made to various clubs during year under consideration which were in nature of subscription and auditor had nowhere pointed that expenditure was disallowable. Therefore  no adjustment with respect to disallowance of payment made to club could have been made by Assessing Officer in intimation issued under section 143(1) of the Act. (AY. 2018-19)