https://www.taxtmi.com/caselaws?id=469359 A club membership subscription disallowance could not be sustained as a prima facie adjustment under section 143(1) where the later rectification under section 154 had already granted partial relief on the same expenditure. The partial allowance showed that the issue was debatable and not an undisputed arithmetical or apparent error capable of summary adjustment. On that basis, the disallowance was deleted. en-us Wed, 05 Mar 2025 00:00:00 +0530 Mon, 15 Jun 2026 23:25:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469359 A club membership subscription disallowance could not be sustained as a prima facie adjustment under section 143(1) where the later rectification under section 154 had already granted partial relief on the same expenditure. The partial allowance showed that the issue was debatable and not an undisputed arithmetical or apparent error capable of summary adjustment. On that basis, the disallowance was deleted. Case-Laws Income Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469359