https://www.taxtmi.com/caselaws?id=294069 The Tribunal dealt with whether a disallowance under section 36(1)(ii) of the Income-tax Act, 1961 could be restored after the CIT(A) deleted it for assessment year 2009-10. It noted that the same issue had already been considered in the Revenue's appeal for the immediately preceding year, where the disallowance had been held not to be sustainable. Following that earlier decision, the Tribunal declined to restore the disallowance and upheld the relief granted to the assessee, leaving the issue against the Revenue. en-us Mon, 18 Mar 2013 00:00:00 +0530 Thu, 18 Mar 2021 14:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294069 The Tribunal dealt with whether a disallowance under section 36(1)(ii) of the Income-tax Act, 1961 could be restored after the CIT(A) deleted it for assessment year 2009-10. It noted that the same issue had already been considered in the Revenue's appeal for the immediately preceding year, where the disallowance had been held not to be sustainable. Following that earlier decision, the Tribunal declined to restore the disallowance and upheld the relief granted to the assessee, leaving the issue against the Revenue. Case-Laws Income Tax Mon, 18 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294069