https://www.taxtmi.com/caselaws?id=14034 The High Court upheld the decisions of the lower authorities, ruling that the Assessing Officer could not disallow deductions related to incentive bonus under section 143(1)(a) of the Income Tax Act, 1961 without issuing a notice under section 143(2). The court found the interpretation of the provisions by the Deputy Commissioner of Income-tax (Appeals) and the Tribunal to be legally sound, dismissing the petitioner's claim and affirming that adjustments on contentious matters like incentive bonus should not be made under section 143(1)(a). en-us Fri, 12 Jan 2001 00:00:00 +0530 Tue, 07 Jul 2009 17:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14034 The High Court upheld the decisions of the lower authorities, ruling that the Assessing Officer could not disallow deductions related to incentive bonus under section 143(1)(a) of the Income Tax Act, 1961 without issuing a notice under section 143(2). The court found the interpretation of the provisions by the Deputy Commissioner of Income-tax (Appeals) and the Tribunal to be legally sound, dismissing the petitioner's claim and affirming that adjustments on contentious matters like incentive bonus should not be made under section 143(1)(a). Case-Laws Income Tax Fri, 12 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14034