https://www.taxtmi.com/caselaws?id=66882 The Tribunal allowed the appeal, directing the Assessing Officer to reconsider the deduction claim under Section 32AB. It held that the submission of audit reports and Form No. 3AA at the appellate stage was permissible, as appellate proceedings are a continuation of the assessment process. The Tribunal found the denial of the deduction unjustified and emphasized that the assessment process extends through all stages, including appellate decisions. en-us Fri, 02 Aug 1996 00:00:00 +0530 Mon, 07 Mar 2011 18:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66882 The Tribunal allowed the appeal, directing the Assessing Officer to reconsider the deduction claim under Section 32AB. It held that the submission of audit reports and Form No. 3AA at the appellate stage was permissible, as appellate proceedings are a continuation of the assessment process. The Tribunal found the denial of the deduction unjustified and emphasized that the assessment process extends through all stages, including appellate decisions. Case-Laws Income Tax Fri, 02 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66882