https://www.taxtmi.com/caselaws?id=364732 The Court affirmed the Assessing Officer's adjustments under Section 143(1A) of the Income Tax Act, finding them justified due to the lack of evidence provided by the appellant cooperative society for gratuity and bonus payments. The Assessing Officer's disallowance of deductions under Section 43B for statutory dues was upheld, and the Court dismissed the appellant's challenges to adjustments made under Section 143(1)(a). The Court ruled in favor of the Revenue, emphasizing the importance of substantiating statutory dues for claiming deductions and upheld the Tribunal's decision without awarding costs to either party. en-us Mon, 23 Jul 2018 00:00:00 +0530 Tue, 13 Nov 2018 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364732 The Court affirmed the Assessing Officer's adjustments under Section 143(1A) of the Income Tax Act, finding them justified due to the lack of evidence provided by the appellant cooperative society for gratuity and bonus payments. The Assessing Officer's disallowance of deductions under Section 43B for statutory dues was upheld, and the Court dismissed the appellant's challenges to adjustments made under Section 143(1)(a). The Court ruled in favor of the Revenue, emphasizing the importance of substantiating statutory dues for claiming deductions and upheld the Tribunal's decision without awarding costs to either party. Case-Laws Income Tax Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364732