https://www.taxtmi.com/caselaws?id=760550 ITAT Guwahati allowed the assessee's appeal against denial of deduction under section 80IA through adjustment made under section 143(1)(a). The tribunal held that revenue failed to provide mandatory prior intimation to the assessee before making the adjustment, as required by the proviso to section 143(1) inserted by Finance Act, 2016. Following the precedent in Smt. Neelam Pachisia case, the tribunal deleted the impugned adjustment due to non-compliance with the intimation requirement. en-us Fri, 18 Oct 2024 00:00:00 +0530 Tue, 22 Oct 2024 20:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760550 ITAT Guwahati allowed the assessee's appeal against denial of deduction under section 80IA through adjustment made under section 143(1)(a). The tribunal held that revenue failed to provide mandatory prior intimation to the assessee before making the adjustment, as required by the proviso to section 143(1) inserted by Finance Act, 2016. Following the precedent in Smt. Neelam Pachisia case, the tribunal deleted the impugned adjustment due to non-compliance with the intimation requirement. Case-Laws Income Tax Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760550