https://www.taxtmi.com/caselaws?id=472350 Omission to adjudicate a ground challenging revisionary action prompted rectification proceedings concerning the effect of an NPA provision disallowance on Chapter VI-A deductions. The unresolved issue was whether profits increased by disallowance of the NPA provision remained eligible for the relevant deduction. The earlier order was recalled only for adjudication of that omitted ground, without reopening the determination concerning deduction claimed on interest from cooperative-bank deposits. en-us Wed, 12 Jun 2024 00:00:00 +0530 Thu, 08 Oct 2026 17:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472350 Omission to adjudicate a ground challenging revisionary action prompted rectification proceedings concerning the effect of an NPA provision disallowance on Chapter VI-A deductions. The unresolved issue was whether profits increased by disallowance of the NPA provision remained eligible for the relevant deduction. The earlier order was recalled only for adjudication of that omitted ground, without reopening the determination concerning deduction claimed on interest from cooperative-bank deposits. Case-Laws Income Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472350