https://www.taxtmi.com/caselaws?id=794067 Disclosures of application of income in the return and Form 10B, once scrutinised and found to match with no mismatch, could not be disallowed on the basis of an earlier prima facie adjustment; the addition was unsustainable and had to be deleted. Gross total income also could not be computed by duplicating amounts already considered in the assessment, as that produced double inclusion and an inflated taxable base; the computation required correction. Tax under section 115BBI and interest under sections 234B and 234C, being consequential to the final taxable income, had to be recomputed on the revised figures in favour of the assessee. en-us Wed, 24 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794067 Disclosures of application of income in the return and Form 10B, once scrutinised and found to match with no mismatch, could not be disallowed on the basis of an earlier prima facie adjustment; the addition was unsustainable and had to be deleted. Gross total income also could not be computed by duplicating amounts already considered in the assessment, as that produced double inclusion and an inflated taxable base; the computation required correction. Tax under section 115BBI and interest under sections 234B and 234C, being consequential to the final taxable income, had to be recomputed on the revised figures in favour of the assessee. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794067