https://www.taxtmi.com/caselaws?id=9899 The court held that the provisions of rule 8A are directory, allowing the benefit of development allowance if the certificate is submitted at the time of assessment. Additionally, adjustments under section 143(1)(a) are only permissible for prima facie inadmissible claims, not for those requiring proof, thus the assessee was not liable for additional tax. The appeal was disposed of accordingly. en-us Tue, 12 Sep 2006 00:00:00 +0530 Tue, 14 Jun 2011 04:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9899 The court held that the provisions of rule 8A are directory, allowing the benefit of development allowance if the certificate is submitted at the time of assessment. Additionally, adjustments under section 143(1)(a) are only permissible for prima facie inadmissible claims, not for those requiring proof, thus the assessee was not liable for additional tax. The appeal was disposed of accordingly. Case-Laws Income Tax Tue, 12 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9899