https://www.taxtmi.com/caselaws?id=292924 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to delete the addition and granting the deduction under Section 35(1)(ii). The Tribunal emphasized that the deduction should not be denied due to the retrospective withdrawal of approval by the CBDT, citing relevant provisions and precedents in support of the assessee's claim. en-us Wed, 19 Feb 2020 00:00:00 +0530 Wed, 13 Jan 2021 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292924 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to delete the addition and granting the deduction under Section 35(1)(ii). The Tribunal emphasized that the deduction should not be denied due to the retrospective withdrawal of approval by the CBDT, citing relevant provisions and precedents in support of the assessee's claim. Case-Laws Income Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292924