https://www.taxtmi.com/caselaws?id=302928 The Tribunal allowed the appellant's appeal, deleting the disallowance of a legitimate claim of deduction under section 11(1)(a) of the Income Tax Act, 1961, and the disallowance of deduction for TDS amount claimed against tax payable. The Tribunal considered the issues debatable, citing legal precedents and ruling that no prima facie adjustment could be made under section 143(1) in such cases. en-us Wed, 21 Aug 2019 00:00:00 +0530 Fri, 24 Jun 2022 07:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302928 The Tribunal allowed the appellant's appeal, deleting the disallowance of a legitimate claim of deduction under section 11(1)(a) of the Income Tax Act, 1961, and the disallowance of deduction for TDS amount claimed against tax payable. The Tribunal considered the issues debatable, citing legal precedents and ruling that no prima facie adjustment could be made under section 143(1) in such cases. Case-Laws Income Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302928