https://www.taxtmi.com/caselaws?id=424238 The Tribunal allowed the appeal, overturning the disallowances under sections 11(1) and 11(2) of the Income Tax Act for the assessment year 2016-17. The decision emphasized that debatable issues should not be resolved in an intimation under section 143(1)(a) of the Act, aligning with the Kolkata High Court judgment and the precedent set in the assessee's previous case for the assessment year 2015-16. en-us Fri, 03 Jun 2022 00:00:00 +0530 Fri, 24 Jun 2022 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424238 The Tribunal allowed the appeal, overturning the disallowances under sections 11(1) and 11(2) of the Income Tax Act for the assessment year 2016-17. The decision emphasized that debatable issues should not be resolved in an intimation under section 143(1)(a) of the Act, aligning with the Kolkata High Court judgment and the precedent set in the assessee's previous case for the assessment year 2015-16. Case-Laws Income Tax Fri, 03 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424238