https://www.taxtmi.com/caselaws?id=274284 The Court ruled in favor of the assessee, emphasizing adherence to statutory provisions and legal interpretations. The Assessing Authority was directed to consider the Court's interpretation and pass appropriate orders in accordance with the law. The Tribunal's decision to allow proportionate benefit and remand the matter was upheld, emphasizing the correct interpretation of the legal position. en-us Mon, 19 Mar 2012 00:00:00 +0530 Tue, 21 Mar 2023 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274284 The Court ruled in favor of the assessee, emphasizing adherence to statutory provisions and legal interpretations. The Assessing Authority was directed to consider the Court's interpretation and pass appropriate orders in accordance with the law. The Tribunal's decision to allow proportionate benefit and remand the matter was upheld, emphasizing the correct interpretation of the legal position. Case-Laws Income Tax Mon, 19 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274284