https://www.taxtmi.com/caselaws?id=214757 The Tribunal emphasized the significance of utilizing final Census figures for rural branch classification in deciding the deduction claim u/s 36(1)(viia) for the relevant assessment years of 2002-03 and 2003-04. The decision aligned with the Chandigarh Bench's ruling, stating that since the final 2001 Census data was not accessible before the assessment years, the 1991 Census data should be applied. Consequently, the Tribunal directed the Assessing Officer to reevaluate the deduction based on the 1991 Census data, resulting in the partial allowance of the appeals for statistical purposes. en-us Fri, 25 May 2012 00:00:00 +0530 Fri, 13 Jul 2012 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214757 The Tribunal emphasized the significance of utilizing final Census figures for rural branch classification in deciding the deduction claim u/s 36(1)(viia) for the relevant assessment years of 2002-03 and 2003-04. The decision aligned with the Chandigarh Bench's ruling, stating that since the final 2001 Census data was not accessible before the assessment years, the 1991 Census data should be applied. Consequently, the Tribunal directed the Assessing Officer to reevaluate the deduction based on the 1991 Census data, resulting in the partial allowance of the appeals for statistical purposes. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214757