https://www.taxtmi.com/caselaws?id=66585 The Tribunal ruled in favor of the appellant, a former Judge, in a tax dispute regarding professional fees received after discontinuing a previous profession. It held that such fees were not taxable through prima facie adjustment under section 143(1)(a) of the Income-tax Act, as the issue was debatable and required detailed examination beyond the summary jurisdiction. The Tribunal deleted the addition of Rs. 4,69,512, canceled the additional tax demand, and allowed the appeal. en-us Tue, 25 Apr 2000 00:00:00 +0530 Fri, 04 Mar 2011 18:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66585 The Tribunal ruled in favor of the appellant, a former Judge, in a tax dispute regarding professional fees received after discontinuing a previous profession. It held that such fees were not taxable through prima facie adjustment under section 143(1)(a) of the Income-tax Act, as the issue was debatable and required detailed examination beyond the summary jurisdiction. The Tribunal deleted the addition of Rs. 4,69,512, canceled the additional tax demand, and allowed the appeal. Case-Laws Income Tax Tue, 25 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66585