https://www.taxtmi.com/caselaws?id=179867 The Tribunal ruled that the revenue authorities lacked jurisdiction to demand additional tax from the assessee for short deductions related to specific allowances. As a result, the appeals by the assessee were partially allowed. However, the appeals concerning interest charged under section 201(1A) were dismissed, with the direction to adjust the interest calculation in accordance with the Tribunal's decision. en-us Mon, 24 Jun 1996 00:00:00 +0530 Mon, 21 Mar 2016 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179867 The Tribunal ruled that the revenue authorities lacked jurisdiction to demand additional tax from the assessee for short deductions related to specific allowances. As a result, the appeals by the assessee were partially allowed. However, the appeals concerning interest charged under section 201(1A) were dismissed, with the direction to adjust the interest calculation in accordance with the Tribunal's decision. Case-Laws Income Tax Mon, 24 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179867