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Scope of adjustment u/s 143(1)(a)

Started by rajul5234, December 13, 2014, 09:16:17 AM

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rajul5234

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).

R K Patel.