https://www.taxtmi.com/caselaws?id=214081 The Court upheld the Tribunal's decision, confirming the Commissioner's order under section 263 that the assessee was not entitled to deductions allowed by the Assessing Officer under section 147, as it violated section 184(5) due to the failures committed by the assessee under section 144(1). Consequently, the appeal was dismissed. en-us Thu, 10 Dec 2009 00:00:00 +0530 Mon, 18 Jun 2012 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214081 The Court upheld the Tribunal's decision, confirming the Commissioner's order under section 263 that the assessee was not entitled to deductions allowed by the Assessing Officer under section 147, as it violated section 184(5) due to the failures committed by the assessee under section 144(1). Consequently, the appeal was dismissed. Case-Laws Income Tax Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214081