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Income Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Intimation passed u/s 143 (1) - adjustment made in intimation ...


Taxpayer Challenges Section 143(1) Adjustments, Disputes Disallowance u/s 36(1)(va) Using High Court Precedents.

July 2, 2021

Case Laws     Income Tax     AT

Intimation passed u/s 143 (1) - adjustment made in intimation u/s 143 (1)(a) - both the adjustment made by the centralized processing centre for which assessee disagreed and with respect to the disallowance u/s 36 (1) (va) supported it with several judicial precedents of the jurisdictional honourable High Court as well as the honourable Supreme Court making it clearly beyond the purview of an incorrect claim. - AT

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