https://www.taxtmi.com/caselaws?id=191103 The Court clarified that only final population figures published before the relevant assessment years are relevant for determining eligibility for deductions under Section 36(1)(viia) of the Income Tax Act. The Tribunal's decision to uphold the assessing authority's order based on Census figures from 2001 was deemed justified, leading to the dismissal of the appeals in favor of the revenue. en-us Fri, 09 Jan 2015 00:00:00 +0530 Mon, 20 Mar 2017 20:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191103 The Court clarified that only final population figures published before the relevant assessment years are relevant for determining eligibility for deductions under Section 36(1)(viia) of the Income Tax Act. The Tribunal's decision to uphold the assessing authority's order based on Census figures from 2001 was deemed justified, leading to the dismissal of the appeals in favor of the revenue. Case-Laws Income Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191103