https://www.taxtmi.com/caselaws?id=11481 The court directed the authorities to grant approval to the petitioner for the disputed assessment years under section 36(1)(viii) of the Income-tax Act, emphasizing that approval did not automatically entitle the petitioner to concessions. The Assessing Officer would determine the concession's applicability during assessment proceedings. The judgment underscored the importance of transparent application of norms and the Assessing Officer's role in determining concessions. The writ petitions were allowed, and each party was directed to bear its respective costs. en-us Thu, 30 Oct 2003 00:00:00 +0530 Mon, 10 Aug 2009 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11481 The court directed the authorities to grant approval to the petitioner for the disputed assessment years under section 36(1)(viii) of the Income-tax Act, emphasizing that approval did not automatically entitle the petitioner to concessions. The Assessing Officer would determine the concession's applicability during assessment proceedings. The judgment underscored the importance of transparent application of norms and the Assessing Officer's role in determining concessions. The writ petitions were allowed, and each party was directed to bear its respective costs. Case-Laws Income Tax Thu, 30 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11481