https://www.taxtmi.com/caselaws?id=212713 The High Court of Madras upheld the Tribunal's decisions in favor of the assessee in various Tax Case Appeals. The Court dismissed the Revenue's pleas on the jurisdiction of reopening assessments and confirmed deductions under Section 35AB for multiple assessment years. Additionally, the Court affirmed the Tribunal's rulings granting relief under Section 35AB based on the definition of "paid" under Section 43(2) for the assessment year 1990-91. The Court relied on legal interpretations and precedents to support its judgments, ultimately favoring the assessee in most instances and closing the connected matters. en-us Mon, 02 Apr 2012 00:00:00 +0530 Fri, 20 Apr 2012 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212713 The High Court of Madras upheld the Tribunal's decisions in favor of the assessee in various Tax Case Appeals. The Court dismissed the Revenue's pleas on the jurisdiction of reopening assessments and confirmed deductions under Section 35AB for multiple assessment years. Additionally, the Court affirmed the Tribunal's rulings granting relief under Section 35AB based on the definition of "paid" under Section 43(2) for the assessment year 1990-91. The Court relied on legal interpretations and precedents to support its judgments, ultimately favoring the assessee in most instances and closing the connected matters. Case-Laws Income Tax Mon, 02 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212713