https://www.taxtmi.com/caselaws?id=69857 The Tribunal dismissed the revenue's appeal and remitted the matter back to the Assessing Officer for reevaluation of the claim under section 35D, holding that the issue was debatable and could not be disallowed under section 154. The Tribunal emphasized the need for a fresh examination of the applicability of section 35D, in line with the majority opinion. en-us Fri, 24 Feb 2006 00:00:00 +0530 Tue, 12 Apr 2011 14:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69857 The Tribunal dismissed the revenue's appeal and remitted the matter back to the Assessing Officer for reevaluation of the claim under section 35D, holding that the issue was debatable and could not be disallowed under section 154. The Tribunal emphasized the need for a fresh examination of the applicability of section 35D, in line with the majority opinion. Case-Laws Income Tax Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69857