Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Revised Disallowance Claim u/s 14A should be Backed by Revised Certificate by Auditor in Form 3CA: ITAT
Auditing and AssuranceIncome Tax
ITAT ruled that revised Section 14A disallowance claims must be supported by fresh Form 3CA certificates from auditors, maintaining the integrity of the disallowance process. This procedural safeguard ensures proper documentation accompanies any modification of original return positions.
