Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1996 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (4) TMI 149 - AT - Income TaxExtract: .......e. We, therefore, hold that the Assessing Officer even on merits was not justified in making the prima facie adjustment under section 143(1)(a) by restricting the claim of the assessee under section 80HHC of the Act. We further hold that the charging of additional tax of Rs. 16,09,466 was also not warranted. 10. In the result, the appeal is allowed
|