https://www.taxtmi.com/caselaws?id=5808 Section 43B deduction for the disputed amount was treated as allowable in assessment year 1986-87, following the earlier governing interpretation of that provision. To prevent a technical double allowance after fresh assessment for 1987-88, the Court used article 142 to adjust the later year by disallowing the same amount there while allowing the revised 1987-88 deduction, so the amount was claimed only once. en-us Tue, 01 Feb 2000 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5808 Section 43B deduction for the disputed amount was treated as allowable in assessment year 1986-87, following the earlier governing interpretation of that provision. To prevent a technical double allowance after fresh assessment for 1987-88, the Court used article 142 to adjust the later year by disallowing the same amount there while allowing the revised 1987-88 deduction, so the amount was claimed only once. Case-Laws Income Tax Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5808