https://www.taxtmi.com/caselaws?id=205608 The Tribunal partly allowed the appeal, directing a fresh examination of the deduction claim under Section 37(1) and verification of the interest computation under Section 158BFA(1). It upheld the applicability of Section 153(3)(ii) for the period of limitation and allowed the telescoping of deemed income under Section 69C. en-us Fri, 27 Aug 2010 00:00:00 +0530 Tue, 28 Aug 2012 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205608 The Tribunal partly allowed the appeal, directing a fresh examination of the deduction claim under Section 37(1) and verification of the interest computation under Section 158BFA(1). It upheld the applicability of Section 153(3)(ii) for the period of limitation and allowed the telescoping of deemed income under Section 69C. Case-Laws Income Tax Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205608