https://www.taxtmi.com/caselaws?id=61878 The tribunal allowed the appeal of the assessee, finding that the adjustments made by the Assessing Officer were not suitable for prima facie adjustments as outlined in section 143(1)(a). Additionally, the tribunal deleted the levy of additional tax under section 143(1A, determining that the adjustments involved debatable issues and were not straightforward. en-us Tue, 31 Jan 1995 00:00:00 +0530 Sat, 15 Jan 2011 17:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61878 The tribunal allowed the appeal of the assessee, finding that the adjustments made by the Assessing Officer were not suitable for prima facie adjustments as outlined in section 143(1)(a). Additionally, the tribunal deleted the levy of additional tax under section 143(1A, determining that the adjustments involved debatable issues and were not straightforward. Case-Laws Income Tax Tue, 31 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61878