https://www.taxtmi.com/caselaws?id=287150 The Tribunal rejected the Assessee's argument on the computation of deduction under Section 36(1)(viia)(c) but accepted the claim for a higher deduction under the proviso to the same section. The case was remanded to the Assessing Officer for consideration of the higher deduction claim, emphasizing the importance of determining correct tax liability in line with statutory provisions and recognizing the Assessee's entitlement to deductions under the law. en-us Wed, 05 Apr 2017 00:00:00 +0530 Wed, 01 Apr 2020 10:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287150 The Tribunal rejected the Assessee's argument on the computation of deduction under Section 36(1)(viia)(c) but accepted the claim for a higher deduction under the proviso to the same section. The case was remanded to the Assessing Officer for consideration of the higher deduction claim, emphasizing the importance of determining correct tax liability in line with statutory provisions and recognizing the Assessee's entitlement to deductions under the law. Case-Laws Income Tax Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287150