Span Divergent: Income Tax Appeals Commissioner Deletes ₹1.5 Lakh Addition

Span Divergent Limited announced it has received an appellate order from the Commissioner of Income Tax (Appeals)-12, Ahmedabad, for Assessment Year 2017-18. The order, dated November 04, 2026, partly allowed the company's appeal by deleting an addition of ₹1,50,000/- made by the Assessing Officer under Section 69C of the Income-tax Act, 1961, concerning alleged unexplained commission expenditure. The consequential taxation under Section 115BBE was also deemed unsustainable. The company stated there is no impact on its business operations, though the exact consequential tax impact is yet to be determined.