https://www.taxtmi.com/caselaws?id=192737 The appeal of the assessee was partly allowed for statistical purposes, with the direction to verify and allow the deduction claimed under section 36(1)(viia) of the Income Tax Act. The Tribunal held that the Assessing Officer should verify the claim made under section 36(1)(viia) in light of various court decisions cited by the assessee and directed to allow the deduction after providing a reasonable opportunity of hearing to the assessee. en-us Fri, 06 Aug 2010 00:00:00 +0530 Thu, 15 Jun 2017 18:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192737 The appeal of the assessee was partly allowed for statistical purposes, with the direction to verify and allow the deduction claimed under section 36(1)(viia) of the Income Tax Act. The Tribunal held that the Assessing Officer should verify the claim made under section 36(1)(viia) in light of various court decisions cited by the assessee and directed to allow the deduction after providing a reasonable opportunity of hearing to the assessee. Case-Laws Income Tax Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192737