under
Section 36(1)(va) of the Act of 1961, was highly debatable and
contentious. Learned counsel further submits that the scope and
ambit ... only permits prima facie
adjustments to be carried out and the highly debatable issues cannot
be adjusted/disallowed while processing return under Section
under
Section 36(1)(va) of the Act of 1961, was highly debatable and
contentious. Learned counsel further submits that the scope and
ambit ... only permits prima facie
adjustments to be carried out and the highly debatable issues cannot
Page 4 of 14
(TAXC No.133/2025)
be adjusted
Delhi High Court clearly
demonstrated that the issue is debatable in nature and, therefore, proceedings
u/s 263 could not be validly assumed. However ... issue of taxability of Interest on enhanced compensation was highly
debatable when the Ld. AO passed order u/s 143(3) or even when
Delhi High Court clearly
demonstrated that the issue is debatable in nature and, therefore, proceedings
u/s 263 could not be validly assumed. However ... issue of taxability of Interest on enhanced compensation was highly
debatable when the Ld. AO passed order u/s 143(3) or even when
Delhi High Court clearly
demonstrated that the issue is debatable in nature and, therefore, proceedings
u/s 263 could not be validly assumed. However ... issue of taxability of Interest on enhanced compensation was highly
debatable when the Ld. AO passed order u/s 143(3) or even when
Delhi High Court clearly
demonstrated that the issue is debatable in nature and, therefore, proceedings
u/s 263 could not be validly assumed. However ... issue of taxability of Interest on enhanced compensation was highly
debatable when the Ld. AO passed order u/s 143(3) or even when
Delhi High Court clearly
demonstrated that the issue is debatable in nature and, therefore, proceedings
u/s 263 could not be validly assumed. However ... issue of taxability of Interest on enhanced compensation was highly
debatable when the Ld. AO passed order u/s 143(3) or even when
Delhi High Court clearly
demonstrated that the issue is debatable in nature and, therefore, proceedings
u/s 263 could not be validly assumed. However ... issue of taxability of Interest on enhanced compensation was highly
debatable when the Ld. AO passed order u/s 143(3) or even when
Delhi High Court clearly
demonstrated that the issue is debatable in nature and, therefore, proceedings
u/s 263 could not be validly assumed. However ... issue of taxability of Interest on enhanced compensation was highly
debatable when the Ld. AO passed order u/s 143(3) or even when
Delhi High Court clearly
demonstrated that the issue is debatable in nature and, therefore, proceedings
u/s 263 could not be validly assumed. However ... issue of taxability of Interest on enhanced compensation was highly
debatable when the Ld. AO passed order u/s 143(3) or even when
