https://www.taxtmi.com/caselaws?id=294551 The tribunal partly allowed the appeals, affirming the deduction for branches situated in rural areas with populations under 10,000, as per the last preceding census, and disallowing it for branches in urban areas. The decision emphasized strict adherence to statutory provisions and relevant judicial interpretations. The issues of jurisdiction of notice under section 148 and non-disposal of objections were not pressed for adjudication, while the denial of natural justice and discrepancy in assessed income versus returned income were not the focal points of the tribunal's decision. en-us Fri, 03 Aug 2018 00:00:00 +0530 Wed, 21 Apr 2021 08:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294551 The tribunal partly allowed the appeals, affirming the deduction for branches situated in rural areas with populations under 10,000, as per the last preceding census, and disallowing it for branches in urban areas. The decision emphasized strict adherence to statutory provisions and relevant judicial interpretations. The issues of jurisdiction of notice under section 148 and non-disposal of objections were not pressed for adjudication, while the denial of natural justice and discrepancy in assessed income versus returned income were not the focal points of the tribunal's decision. Case-Laws Income Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294551