https://www.taxtmi.com/caselaws?id=22915 The High Court ruled against the assessee, stating that the Income-tax Officer is obligated to grant deductions under section 35B only if clear data supporting the claim is present in the assessment record. The Court emphasized that specific conditions outlined in the statute must be satisfied for deductions to be allowed. The Tribunal's decision was deemed incorrect as it did not ensure compliance with the statutory requirements. The Court directed the Tribunal to reassess the case in accordance with the Supreme Court's decision, ensuring that the material on record meets the specified conditions for deductions under section 35B(1). en-us Fri, 25 Jan 1991 00:00:00 +0530 Tue, 15 Dec 2009 13:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22915 The High Court ruled against the assessee, stating that the Income-tax Officer is obligated to grant deductions under section 35B only if clear data supporting the claim is present in the assessment record. The Court emphasized that specific conditions outlined in the statute must be satisfied for deductions to be allowed. The Tribunal's decision was deemed incorrect as it did not ensure compliance with the statutory requirements. The Court directed the Tribunal to reassess the case in accordance with the Supreme Court's decision, ensuring that the material on record meets the specified conditions for deductions under section 35B(1). Case-Laws Income Tax Fri, 25 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22915