https://www.taxtmi.com/caselaws?id=243151 The Tribunal partially allowed the appeal, upholding the restriction of the deduction under Section 36(1)(viia) to the provision made in the books, following the precedent set by the Punjab & Haryana High Court. However, the Tribunal admitted an additional ground regarding the amortization of premium on HTM securities for fresh adjudication by the Assessing Officer, in line with the Supreme Court and Bombay High Court judgments allowing new grounds to be raised at the appellate stage. en-us Tue, 29 Oct 2013 00:00:00 +0530 Mon, 20 Jan 2014 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243151 The Tribunal partially allowed the appeal, upholding the restriction of the deduction under Section 36(1)(viia) to the provision made in the books, following the precedent set by the Punjab & Haryana High Court. However, the Tribunal admitted an additional ground regarding the amortization of premium on HTM securities for fresh adjudication by the Assessing Officer, in line with the Supreme Court and Bombay High Court judgments allowing new grounds to be raised at the appellate stage. Case-Laws Income Tax Tue, 29 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243151