https://www.taxtmi.com/caselaws?id=14824 The High Court upheld the Income-tax Appellate Tribunal's decision in favor of the assessee, emphasizing the necessity of affording the assessee an opportunity to substantiate claims before making deductions. The Court ruled that disallowing part of the conveyance allowance without providing the assessee with a chance to justify the deduction was unjustifiable. It highlighted the importance of procedural fairness and the requirement for assessing authorities to grant taxpayers the opportunity to present their case before making any adjustments to their income. en-us Sat, 20 Mar 1999 00:00:00 +0530 Sat, 18 Jul 2009 18:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14824 The High Court upheld the Income-tax Appellate Tribunal's decision in favor of the assessee, emphasizing the necessity of affording the assessee an opportunity to substantiate claims before making deductions. The Court ruled that disallowing part of the conveyance allowance without providing the assessee with a chance to justify the deduction was unjustifiable. It highlighted the importance of procedural fairness and the requirement for assessing authorities to grant taxpayers the opportunity to present their case before making any adjustments to their income. Case-Laws Income Tax Sat, 20 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14824