High Court Rules Adjustments on Interest and Sales Tax Penalty u/s 43B Unsustainable in Section 143(1)(a) Case.

Adjustments of interest payable to IFCI and sales tax penalty under section 43B while processing the case under section 143(1)(a) - As the adjustments made by the AO could not be said to be prima facie adjustments, therefore, the additions made in the intimation issued u/s 143(1)(a)were not sustainable - HC .....

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