https://www.taxtmi.com/caselaws?id=387250 The Tribunal allowed the Assessee's appeal, deleting the adjustment made under Section 143(1)(a)(vi) of the Income Tax Act, 1961. The issue of whether the Assessee's income falls under Section 44AD or Section 44ADA was left unresolved for future determination. The Tribunal emphasized that adjustments should only be made if receipts are completely omitted in the return, as per CBDT Instruction No.10/2017. en-us Wed, 16 Oct 2019 00:00:00 +0530 Sat, 19 Oct 2019 20:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387250 The Tribunal allowed the Assessee's appeal, deleting the adjustment made under Section 143(1)(a)(vi) of the Income Tax Act, 1961. The issue of whether the Assessee's income falls under Section 44AD or Section 44ADA was left unresolved for future determination. The Tribunal emphasized that adjustments should only be made if receipts are completely omitted in the return, as per CBDT Instruction No.10/2017. Case-Laws Income Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387250