https://www.taxtmi.com/caselaws?id=770888 A claim for deduction under section 10AA that was adjusted in an intimation under section 143(1) could not be sustained once the same claim was examined in a regular scrutiny assessment under section 143(3) and no disallowance was made. The Tribunal treated the later assessment as ative of the issue because the deduction claim had been considered on merits in scrutiny, leaving the earlier prima facie adjustment without effect. The first appellate relief was therefore maintained, and the prior disallowance was held not to survive. en-us Wed, 30 Apr 2025 00:00:00 +0530 Sat, 17 May 2025 08:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770888 A claim for deduction under section 10AA that was adjusted in an intimation under section 143(1) could not be sustained once the same claim was examined in a regular scrutiny assessment under section 143(3) and no disallowance was made. The Tribunal treated the later assessment as ative of the issue because the deduction claim had been considered on merits in scrutiny, leaving the earlier prima facie adjustment without effect. The first appellate relief was therefore maintained, and the prior disallowance was held not to survive. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770888