https://www.taxtmi.com/caselaws?id=207397 The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to grant the deduction claimed by the assessee after due verification, emphasizing the applicability of section 36(1)(vii) over the Explanation to section 37(1) of the Act. en-us Fri, 29 Jul 2011 00:00:00 +0530 Thu, 24 Nov 2011 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207397 The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to grant the deduction claimed by the assessee after due verification, emphasizing the applicability of section 36(1)(vii) over the Explanation to section 37(1) of the Act. Case-Laws Income Tax Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207397