https://www.taxtmi.com/caselaws?id=15590 The court ruled in favor of the petitioner, holding that the withdrawal of the certificate by the prescribed authority did not impact the original deduction claimed under section 35CCA of the Income-tax Act. The court emphasized the importance of valid certificates for deduction claims and upheld the petitioner's reliance on the original certificate despite its later withdrawal. Consequently, the court quashed the notice issued under section 148, finding no income escapement due to the allowance of the deduction. en-us Tue, 07 Sep 1999 00:00:00 +0530 Wed, 26 Aug 2009 12:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15590 The court ruled in favor of the petitioner, holding that the withdrawal of the certificate by the prescribed authority did not impact the original deduction claimed under section 35CCA of the Income-tax Act. The court emphasized the importance of valid certificates for deduction claims and upheld the petitioner's reliance on the original certificate despite its later withdrawal. Consequently, the court quashed the notice issued under section 148, finding no income escapement due to the allowance of the deduction. Case-Laws Income Tax Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15590