https://www.taxtmi.com/caselaws?id=117045 An adjustment under section 143(1)(a) reducing job receipts while computing deduction under section 80HHC was held outside the limited scope of prima facie adjustments because the true nature of the receipt had not been ascertained and the issue was debatable. On that material, the reduction could not be made through summary processing under section 143(1)(a), so the Revenue's challenge failed. en-us Tue, 01 Apr 2003 00:00:00 +0530 Tue, 19 Jun 2012 17:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117045 An adjustment under section 143(1)(a) reducing job receipts while computing deduction under section 80HHC was held outside the limited scope of prima facie adjustments because the true nature of the receipt had not been ascertained and the issue was debatable. On that material, the reduction could not be made through summary processing under section 143(1)(a), so the Revenue's challenge failed. Case-Laws Income Tax Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117045