https://www.taxtmi.com/caselaws?id=66090 The Tribunal allowed the appeal, ruling that no adjustment reducing the assessee's claim for deduction under section 80HHC could be made under the first proviso to section 143(1)(a). Consequently, the additional tax levied under section 143(1A) was deleted. The appeal was allowed in favor of the assessee. en-us Thu, 30 Nov 1995 00:00:00 +0530 Mon, 21 Feb 2011 14:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66090 The Tribunal allowed the appeal, ruling that no adjustment reducing the assessee's claim for deduction under section 80HHC could be made under the first proviso to section 143(1)(a). Consequently, the additional tax levied under section 143(1A) was deleted. The appeal was allowed in favor of the assessee. Case-Laws Income Tax Thu, 30 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66090