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2008 (4) TMI 38 - SC - Income TaxPayment of additional tax on prima facie adjustments u/s 143(1)(a) read with sec. 143(1A) for the AY 1996-97 and 1997-98. When there were conflicting judgments on interpretation of Section 80-O, in our view, prima facie adjustments contemplated under Section 143(1)(a) was not applicable and, therefore, consequently appellant was not liable to pay additional tax under Section 143(1A) of the 1961 Act.
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