https://www.taxtmi.com/caselaws?id=463925 At the return-processing stage, a disallowance of a Chapter VI-A deduction could not be sustained where it exceeded the permissible scope of section 143(1)(a). The Tribunal held that the amendment in section 143(1)(a)(v) enabling such an adjustment could not be applied to a period before 1 April 2021, and the bar under section 80AC did not justify the adjustment on the relevant facts. In the absence of any contrary binding authority or distinguishing feature, the intimation under section 143(1) could not support the impugned disallowance, and the assessee's deduction claim succeeded. en-us Wed, 11 Oct 2023 00:00:00 +0530 Mon, 22 Sep 2025 21:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463925 At the return-processing stage, a disallowance of a Chapter VI-A deduction could not be sustained where it exceeded the permissible scope of section 143(1)(a). The Tribunal held that the amendment in section 143(1)(a)(v) enabling such an adjustment could not be applied to a period before 1 April 2021, and the bar under section 80AC did not justify the adjustment on the relevant facts. In the absence of any contrary binding authority or distinguishing feature, the intimation under section 143(1) could not support the impugned disallowance, and the assessee's deduction claim succeeded. Case-Laws Income Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463925