https://www.taxtmi.com/caselaws?id=333154 The Tribunal allowed the appeal, directing the Assessing Officer to permit the deduction of Rs. 24,57,965 and adjust the income accordingly. The Tribunal held that the denial of the deduction by the Assessing Officer and CIT(A) was unjustified, emphasizing that the claim was connected to the additional income declared during the reassessment proceedings under section 153A. en-us Fri, 19 Aug 2016 00:00:00 +0530 Wed, 05 Oct 2016 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333154 The Tribunal allowed the appeal, directing the Assessing Officer to permit the deduction of Rs. 24,57,965 and adjust the income accordingly. The Tribunal held that the denial of the deduction by the Assessing Officer and CIT(A) was unjustified, emphasizing that the claim was connected to the additional income declared during the reassessment proceedings under section 153A. Case-Laws Income Tax Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333154