https://www.taxtmi.com/caselaws?id=103292 The ITAT allowed the appeal of the assessee, setting aside the orders of the lower authorities. The judgment emphasized the restrictive scope of adjustments under section 143(1)(a) and highlighted the inapplicability of section 154 in certain situations. The decision underscored the importance of legal provisions and their applicability based on the specific circumstances of each case. en-us Mon, 12 Aug 2002 00:00:00 +0530 Wed, 22 Feb 2012 11:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103292 The ITAT allowed the appeal of the assessee, setting aside the orders of the lower authorities. The judgment emphasized the restrictive scope of adjustments under section 143(1)(a) and highlighted the inapplicability of section 154 in certain situations. The decision underscored the importance of legal provisions and their applicability based on the specific circumstances of each case. Case-Laws Income Tax Mon, 12 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103292