https://www.taxtmi.com/caselaws?id=70760 The Tribunal allowed the assessee's appeals partially, permitting the deduction under section 32AB for the assessment years 1989-90 and 1990-91. It emphasized the Assessing Officer's duty to inform taxpayers about more beneficial provisions and to assist in claiming entitled reliefs. The decision aligned with promoting economic growth and supporting taxpayers in legitimate claims, interpreting tax provisions in favor of the assessee's benefit. en-us Tue, 08 Sep 1992 00:00:00 +0530 Tue, 19 Apr 2011 11:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70760 The Tribunal allowed the assessee's appeals partially, permitting the deduction under section 32AB for the assessment years 1989-90 and 1990-91. It emphasized the Assessing Officer's duty to inform taxpayers about more beneficial provisions and to assist in claiming entitled reliefs. The decision aligned with promoting economic growth and supporting taxpayers in legitimate claims, interpreting tax provisions in favor of the assessee's benefit. Case-Laws Income Tax Tue, 08 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70760