https://www.taxtmi.com/caselaws?id=417130 The Tribunal allowed the assessee's appeal, ruling in favor of the appellant and directing the deletion of the impugned additions. The Tribunal emphasized that unless there is a decision by the Hon'ble jurisdictional High Court justifying the additions, no adjustment under section 154 should be made. The Tribunal highlighted that any future decision by the High Court could amend the current order, after providing a fair opportunity of hearing to the assessee. en-us Thu, 13 Jan 2022 00:00:00 +0530 Sat, 15 Jan 2022 08:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417130 The Tribunal allowed the assessee's appeal, ruling in favor of the appellant and directing the deletion of the impugned additions. The Tribunal emphasized that unless there is a decision by the Hon'ble jurisdictional High Court justifying the additions, no adjustment under section 154 should be made. The Tribunal highlighted that any future decision by the High Court could amend the current order, after providing a fair opportunity of hearing to the assessee. Case-Laws Income Tax Thu, 13 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417130