https://www.taxtmi.com/caselaws?id=66562 The Tribunal upheld the disallowance under Section 43B, the levy of additional tax under Section 143(1A), and the prima facie adjustments under Section 143(1)(a), dismissing the appeal of the assessee. The judgment emphasized the clear due dates for remittances under the CMPF Act and Scheme, the applicability of additional tax even when the loss is reduced, and the validity of prima facie adjustments for patently inadmissible claims. en-us Wed, 30 Nov 1994 00:00:00 +0530 Mon, 28 Feb 2011 12:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66562 The Tribunal upheld the disallowance under Section 43B, the levy of additional tax under Section 143(1A), and the prima facie adjustments under Section 143(1)(a), dismissing the appeal of the assessee. The judgment emphasized the clear due dates for remittances under the CMPF Act and Scheme, the applicability of additional tax even when the loss is reduced, and the validity of prima facie adjustments for patently inadmissible claims. Case-Laws Income Tax Wed, 30 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66562