https://www.taxtmi.com/caselaws?id=283627 The High Court of Bombay dismissed the appeal regarding the adjustment made under section 143(1)(a) of the Income-tax Act, 1961. The court ruled that the Assessing Officer was not justified in reducing profits for deduction under section 80HHC by deduction admissible under section 32A. The Tribunal concluded that section 143(1)(a) cannot be invoked, and the Assessing Officer should proceed with regular assessment under section 143(2)/(3). en-us Mon, 24 Jul 2000 00:00:00 +0530 Thu, 03 Oct 2019 18:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283627 The High Court of Bombay dismissed the appeal regarding the adjustment made under section 143(1)(a) of the Income-tax Act, 1961. The court ruled that the Assessing Officer was not justified in reducing profits for deduction under section 80HHC by deduction admissible under section 32A. The Tribunal concluded that section 143(1)(a) cannot be invoked, and the Assessing Officer should proceed with regular assessment under section 143(2)/(3). Case-Laws Income Tax Mon, 24 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283627