https://www.taxtmi.com/caselaws?id=57598 The Tribunal partly allowed the Revenue's appeal, quashing prima facie adjustments beyond the scope of section 143(1)(a) related to non-competition fees and excess depreciation claimed, emphasizing corrections limited to errors apparent on record. The Tribunal upheld the Assessing Officer's adjustment on excess depreciation, finding it within permissible prima facie adjustments. The issue on capital gains was dismissed as the Department chose not to pursue it. The Tribunal stressed adherence to section 143(1)(a) limitations, requiring adjustments based on evident errors rather than debatable matters. en-us Thu, 28 Feb 2002 00:00:00 +0530 Sat, 11 Dec 2010 10:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57598 The Tribunal partly allowed the Revenue's appeal, quashing prima facie adjustments beyond the scope of section 143(1)(a) related to non-competition fees and excess depreciation claimed, emphasizing corrections limited to errors apparent on record. The Tribunal upheld the Assessing Officer's adjustment on excess depreciation, finding it within permissible prima facie adjustments. The issue on capital gains was dismissed as the Department chose not to pursue it. The Tribunal stressed adherence to section 143(1)(a) limitations, requiring adjustments based on evident errors rather than debatable matters. Case-Laws Income Tax Thu, 28 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57598