https://www.taxtmi.com/caselaws?id=424256 The ITAT allowed the appeal, deleting the disallowances made under section 143(1)(a) of the Income Tax Act, 1961, regarding adjustments and reductions in claim for deductions under sections 11(1)(A) and 11. The ITAT emphasized that debatable issues should not be decided in a section 143(1)(a) intimation, referencing a previous order in the appellant's case for the preceding assessment year where similar disallowances were deleted. The ITAT ruled in favor of the appellant, highlighting exceptional circumstances related to the COVID-19 pandemic and the need to follow legal principles in making such adjustments. en-us Wed, 15 Jun 2022 00:00:00 +0530 Fri, 24 Jun 2022 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424256 The ITAT allowed the appeal, deleting the disallowances made under section 143(1)(a) of the Income Tax Act, 1961, regarding adjustments and reductions in claim for deductions under sections 11(1)(A) and 11. The ITAT emphasized that debatable issues should not be decided in a section 143(1)(a) intimation, referencing a previous order in the appellant's case for the preceding assessment year where similar disallowances were deleted. The ITAT ruled in favor of the appellant, highlighting exceptional circumstances related to the COVID-19 pandemic and the need to follow legal principles in making such adjustments. Case-Laws Income Tax Wed, 15 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424256