https://www.taxtmi.com/caselaws?id=14445 The court ruled in favor of the assessee on issues regarding the assessability of dividend, disallowance under sections 37(2A), 80HH, and 80-I, and Tribunal's jurisdiction under section 154. It emphasized that debatable issues cannot be resolved through prima facie adjustments under section 143(1)(a). The court supported the Tribunal's reliance on earlier findings but found that issues related to manufacturing activity and Unit Trust of India business, as well as the computation of deductions under sections 80HH and 80-I, were not pertinent to the appeal. en-us Sat, 23 Sep 2000 00:00:00 +0530 Thu, 16 Jul 2009 10:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14445 The court ruled in favor of the assessee on issues regarding the assessability of dividend, disallowance under sections 37(2A), 80HH, and 80-I, and Tribunal's jurisdiction under section 154. It emphasized that debatable issues cannot be resolved through prima facie adjustments under section 143(1)(a). The court supported the Tribunal's reliance on earlier findings but found that issues related to manufacturing activity and Unit Trust of India business, as well as the computation of deductions under sections 80HH and 80-I, were not pertinent to the appeal. Case-Laws Income Tax Sat, 23 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14445