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Section 143(1) Adjustment Infructuous After 143(3) Scrutiny Assessment

Case Law Details

Case Name
GEBBS Healthcare Solutions Private Limited Vs DCIT (ITAT Mumbai)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2018-19
Advertisement GEBBS Healthcare Solutions Private Limited Vs DCIT (ITAT Mumbai) The Income Tax Appellate Tribunal (ITAT) Mumbai recently allowed an appeal filed by GEBBS Healthcare Solutions Private Limited against an order of the Additional/Joint Commissioner of Income Tax (Appeals) [CIT(A)]. The case centered on an adjustment made under Section 143(1) of the Income Tax Act, 1961, for the assessment year 2018-19. The CIT(A) had confirmed the adjustment made by the Assessing Officer (AO) related to the reversal of deferred tax to book profit computed under Section 115JB. GEBBS Healthcare Sol...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,853

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