https://www.taxtmi.com/caselaws?id=15237 The court ruled in favor of the Revenue, stating that the claim for deduction under section 35B(1)(b)(viii) of the Income-tax Act should not be entertained. The court found that the assessment order had not merged with the order of the Appellate Tribunal, allowing the claim to be considered based on the specific circumstances of the case. The court did not provide an answer to the first issue as it deemed it academic due to the decision on the second issue. The reference application was disposed of accordingly, based on the interpretation of the relevant legal provisions. en-us Sat, 06 Nov 1999 00:00:00 +0530 Mon, 03 Aug 2009 18:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15237 The court ruled in favor of the Revenue, stating that the claim for deduction under section 35B(1)(b)(viii) of the Income-tax Act should not be entertained. The court found that the assessment order had not merged with the order of the Appellate Tribunal, allowing the claim to be considered based on the specific circumstances of the case. The court did not provide an answer to the first issue as it deemed it academic due to the decision on the second issue. The reference application was disposed of accordingly, based on the interpretation of the relevant legal provisions. Case-Laws Income Tax Sat, 06 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15237