Section 143(1) Adjustments Can't Address Debatable Issues Like Accumulation Benefits and Deemed Income u/s 11(3). https://www.taxtmi.com/highlights?id=65666 Adjustment in the intimation specified u/s 143(1) - debatable issues - benefit of accumulation - deemed income u/s Section 11(3) - the issues which are of debatable nature cannot be made subject to adjustment in the intimation specified under Section 143(1) of the Act. - AT en-us Fri, 16 Sep 2022 17:56:35 +0530 Fri, 16 Sep 2022 17:56:35 +0530 TaxTMI RSS Generator Section 143(1) Adjustments Can't Address Debatable Issues Like Accumulation Benefits and Deemed Income u/s 11(3). https://www.taxtmi.com/highlights?id=65666 Adjustment in the intimation specified u/s 143(1) - debatable issues - benefit of accumulation - deemed income u/s Section 11(3) - the issues which are of debatable nature cannot be made subject to adjustment in the intimation specified under Section 143(1) of the Act. - AT Highlights Income Tax Fri, 16 Sep 2022 17:56:35 +0530 https://www.taxtmi.com/highlights?id=65666