https://www.taxtmi.com/caselaws?id=294875 The Tribunal partially allowed the appeal, ruling that adjustments made under section 143(1)(a) of the Income Tax Act were impermissible as the Assessing Officer failed to provide intimation. The enhancement of addition under section 11(1A)(a) by the CIT(A) without notice to the assessee was deemed unsustainable and deleted. The denial of credit for taxes paid/claimed was directed to be reconciled by the Assessing Officer according to the assessee's accounting method. en-us Wed, 26 Feb 2020 00:00:00 +0530 Fri, 07 May 2021 08:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294875 The Tribunal partially allowed the appeal, ruling that adjustments made under section 143(1)(a) of the Income Tax Act were impermissible as the Assessing Officer failed to provide intimation. The enhancement of addition under section 11(1A)(a) by the CIT(A) without notice to the assessee was deemed unsustainable and deleted. The denial of credit for taxes paid/claimed was directed to be reconciled by the Assessing Officer according to the assessee's accounting method. Case-Laws Income Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294875