https://www.taxtmi.com/caselaws?id=388390 The Tribunal ruled in favor of the assessee, holding that the exercise of power under section 263 was invalid. The assessment order was restored, and the deduction claimed under section 35(2AB) was deemed in line with statutory provisions, leading to the allowance of the assessee's appeal. en-us Mon, 30 Sep 2019 00:00:00 +0530 Thu, 14 Nov 2019 17:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388390 The Tribunal ruled in favor of the assessee, holding that the exercise of power under section 263 was invalid. The assessment order was restored, and the deduction claimed under section 35(2AB) was deemed in line with statutory provisions, leading to the allowance of the assessee's appeal. Case-Laws Income Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388390