https://www.taxtmi.com/caselaws?id=116845 The tribunal allowed the assessee's appeal and dismissed the revenue's appeal, directing the deletion of prima facie adjustments for both the bonus commission and conveyance allowance. The judgment emphasizes that prima facie adjustments under section 143(1)(a) necessitate conclusive evidence of inadmissibility based on the return and accompanying documents. en-us Wed, 24 Sep 2003 00:00:00 +0530 Mon, 18 Jun 2012 11:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116845 The tribunal allowed the assessee's appeal and dismissed the revenue's appeal, directing the deletion of prima facie adjustments for both the bonus commission and conveyance allowance. The judgment emphasizes that prima facie adjustments under section 143(1)(a) necessitate conclusive evidence of inadmissibility based on the return and accompanying documents. Case-Laws Income Tax Wed, 24 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116845