https://www.taxtmi.com/caselaws?id=431387 The Tribunal allowed the appeal, directing the AO to delete the additions made towards the disallowance of deduction claimed under section 80JJAA. The decision emphasized that debatable issues should not be resolved through adjustments in the intimation under section 143(1), highlighting the need for thorough deliberation and verification of documents in such cases. en-us Wed, 07 Dec 2022 00:00:00 +0530 Mon, 12 Dec 2022 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431387 The Tribunal allowed the appeal, directing the AO to delete the additions made towards the disallowance of deduction claimed under section 80JJAA. The decision emphasized that debatable issues should not be resolved through adjustments in the intimation under section 143(1), highlighting the need for thorough deliberation and verification of documents in such cases. Case-Laws Income Tax Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431387