https://www.taxtmi.com/caselaws?id=248760 The Tribunal decided to recall the order dated 6th June 2012 to hear the issue of withdrawal of deduction under section 36(1)(viia) in relation to standard assets afresh on merits. This decision was made due to material differences in the Commissioner's approach between the current year and the earlier year, indicating that the earlier order could not be applied mutatis mutandis in the present year. The Tribunal emphasized the importance of a detailed examination of the issue and directed the Registry to schedule further proceedings, partly allowing the assessee's miscellaneous application. en-us Wed, 04 Jun 2014 00:00:00 +0530 Mon, 23 Jun 2014 23:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248760 The Tribunal decided to recall the order dated 6th June 2012 to hear the issue of withdrawal of deduction under section 36(1)(viia) in relation to standard assets afresh on merits. This decision was made due to material differences in the Commissioner's approach between the current year and the earlier year, indicating that the earlier order could not be applied mutatis mutandis in the present year. The Tribunal emphasized the importance of a detailed examination of the issue and directed the Registry to schedule further proceedings, partly allowing the assessee's miscellaneous application. Case-Laws Income Tax Wed, 04 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248760