https://www.taxtmi.com/caselaws?id=216673 The Supreme Court dismissed the civil appeal filed by the Department without any order as to costs. The Court refrained from expressing a view on the applicability of Section 35AB or Section 37 of the Income Tax Act, acknowledging doubts about the validity of the ITAT decision but deciding not to compel the assessee to rework the claim under a different section. The Court kept the question of law open due to the specific circumstances of the case and the assessee's prior deduction under Section 37 for the relevant assessment year. en-us Tue, 11 Sep 2012 00:00:00 +0530 Mon, 17 Sep 2012 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216673 The Supreme Court dismissed the civil appeal filed by the Department without any order as to costs. The Court refrained from expressing a view on the applicability of Section 35AB or Section 37 of the Income Tax Act, acknowledging doubts about the validity of the ITAT decision but deciding not to compel the assessee to rework the claim under a different section. The Court kept the question of law open due to the specific circumstances of the case and the assessee's prior deduction under Section 37 for the relevant assessment year. Case-Laws Income Tax Tue, 11 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216673