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2007 (7) TMI 238 - HC - Income TaxDisallowance of the provisions for bonus - scope of power of AO conferred u/s 143(1), to make prima facie adjustment while computing the taxable income - AO had rightly added back the bonus provision, as the assessee had not paid the amount within the due date for filing the returns and accordingly – tribunal is justified in confirming the order of CIT that section 43B override section 36(1) - prima facie adjustment made u/s 143(1)(a) in respect of the bonus provision are valid
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