Ask your queries or reply to others' queries => Discussion => Topic started by: rajul5234 on December 13, 2014, 09:16:17 AM
Title: Scope of adjustment u/s 143(1)(a)
Post by: rajul5234 on December 13, 2014, 09:16:17 AM
GUJ H C . Ellora time. T A 1024 / 2005. DT. 2/12/14.
Held, Adustments cannot be made invoking variations in S. 80HHC and S. 115JA for levy of interest u/s 234B & C while exercising jurisdiction u/s 143(1)(a).