https://www.taxtmi.com/caselaws?id=305541 The ITAT Chennai allowed the appeal filed by the assessee, directing the Assessing Officer to delete the additions made towards the disallowance of the deduction claimed under section 80JJAA for the assessment year 2019-20. The ITAT held that adjustments towards such deductions cannot be made under section 143(1) of the Income Tax Act as they involve debatable issues, citing legal principles and precedents. The judgment was pronounced on 13th July 2022. en-us Wed, 13 Jul 2022 00:00:00 +0530 Sat, 10 Dec 2022 11:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305541 The ITAT Chennai allowed the appeal filed by the assessee, directing the Assessing Officer to delete the additions made towards the disallowance of the deduction claimed under section 80JJAA for the assessment year 2019-20. The ITAT held that adjustments towards such deductions cannot be made under section 143(1) of the Income Tax Act as they involve debatable issues, citing legal principles and precedents. The judgment was pronounced on 13th July 2022. Case-Laws Income Tax Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305541