https://www.taxtmi.com/caselaws?id=19611 A deduction claim based on a debt later decreed by a civil court could not be defeated on a technical limitation objection where the decree itself arose after the ordinary limitation period and could not have been produced earlier. The Court treated the matter as part of compliance with its earlier direction and held that the revenue authority had to examine the application on merits rather than refuse it under the limitation bar. The impugned order was quashed and the authority was directed to reconsider the claim for deduction in accordance with law. en-us Fri, 21 Jan 1994 00:00:00 +0530 Sat, 07 Nov 2009 13:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19611 A deduction claim based on a debt later decreed by a civil court could not be defeated on a technical limitation objection where the decree itself arose after the ordinary limitation period and could not have been produced earlier. The Court treated the matter as part of compliance with its earlier direction and held that the revenue authority had to examine the application on merits rather than refuse it under the limitation bar. The impugned order was quashed and the authority was directed to reconsider the claim for deduction in accordance with law. Case-Laws Income Tax Fri, 21 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19611