AAHVISHKAAR TRAINING SERVICES PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-1(1), CHENNAI

ITA 1444/CHNY/2026Status: DisposedITAT Chennai16 July 2026AY 2017-184 pages
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What were the facts?

The assessee company's appeal concerned disallowances made under Section 14A and Section 40(a)(ia) of the Income Tax Act for AY 2017-18. The Assessing Officer (AO) made additions for both disallowances, which were upheld by the CIT(A).

What did the Tribunal hold?

The Tribunal held that the disallowance under Section 40(a)(ia) for interest paid to NSDC should be deleted as a lower deduction certificate was obtained. Regarding Section 14A, the Tribunal found that the AO's addition amounted to a double addition and should be limited to the difference.

What were the issues?

Whether disallowance under Section 40(a)(ia) is justified when a lower deduction certificate was obtained, and whether the addition under Section 14A was excessive due to double counting.

Which sections of the Income-tax Act were involved?

Section 14A,Section 40(a)(ia),Section 197

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: HONOURABLE GEORGE GEORGE K. & SHRI GAGAN GOYAL

Hearing: 30.06.2026Pronounced: 16.07.2026

PER GAGAN GOYAL, AM: This is an appeal preferred by the assessee against the order of Ld. Commissioner of Income Tax (A), Addl. / JCIT(A)-1 (hereinafter referred as the ‘Ld. CIT(A)’), Hyderabad dated 13.01.2026, for the Assessment Year (hereinafter referred as the ‘AY’) 2017-18. GROUNDS OF APPEAL

1.

The Order of CIT (Appeals) /Addl.JCIT/ Hyderabad is Contrary to law facts and circu

The order continues below.

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