https://www.taxtmi.com/caselaws?id=374353 The Tribunal dismissed the assessee's appeals related to the deduction u/s. 36(1)(viia) for the assessment years 2012-13 and 2013-14, upholding the restriction of the deduction to the extent of the provision in the books of account. The Tribunal referred to Chapter XIV-A of the Income-tax Act, emphasizing the avoidance of repetitive appeals. The appeals were dismissed in accordance with sec. 158A(4), with the provision for necessary amendments after the High Court's decision. en-us Mon, 29 Oct 2018 00:00:00 +0530 Thu, 31 Jan 2019 07:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374353 The Tribunal dismissed the assessee's appeals related to the deduction u/s. 36(1)(viia) for the assessment years 2012-13 and 2013-14, upholding the restriction of the deduction to the extent of the provision in the books of account. The Tribunal referred to Chapter XIV-A of the Income-tax Act, emphasizing the avoidance of repetitive appeals. The appeals were dismissed in accordance with sec. 158A(4), with the provision for necessary amendments after the High Court's decision. Case-Laws Income Tax Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374353