SC overturns HC judgment, remands case to Tribunal for reexamination of deduction claim under Income-tax Act

The SC allowed the civil appeals, overturning the HC judgment and remanding the case to the Tribunal to reexamine the deduction claim under section 37 of the Income-tax Act, 1961.

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The Supreme Court allowed the civil appeals, setting aside the High Court judgment and remitting the matter to the Tribunal for further examination regarding the deduction claim under section 37 of the Income-tax Act, 1961.

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