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Adjustment in the intimation specified u/s 143(1) - debatable ...


Section 143(1) Adjustments Can't Address Debatable Issues Like Accumulation Benefits and Deemed Income u/s 11(3).

September 16, 2022

Case Laws     Income Tax     AT

Adjustment in the intimation specified u/s 143(1) - debatable issues - benefit of accumulation - deemed income u/s Section 11(3) - the issues which are of debatable nature cannot be made subject to adjustment in the intimation specified under Section 143(1) of the Act. - AT

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