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2010 (9) TMI 52 - HC - Income TaxAdjustment u/s 143(1)(a)- Assessee claimed deduction for earlier year's expenses in his return. The AO disallowed the expenses under Section 143(1)(a) as a prima facie adjustment. The assessee challanged the adjustmenit stating that it was beyond the scope of section 143(1)(a). Court dismissed the assessee's contention.
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