https://www.taxtmi.com/caselaws?id=410325 The tribunal allowed the appeal for statistical purposes, directing a re-examination of the disallowed deductions under sections 80(P)(2)(d) and 36(1)(vii)(a) of the Income Tax Act. The appellant's eligibility for the Section 36(1)(viii) deduction was emphasized, with instructions for reassessment based on new grounds raised. The case was remanded to the Assessing Officer for further review within three hearings. en-us Tue, 04 May 2021 00:00:00 +0530 Fri, 30 Jul 2021 09:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410325 The tribunal allowed the appeal for statistical purposes, directing a re-examination of the disallowed deductions under sections 80(P)(2)(d) and 36(1)(vii)(a) of the Income Tax Act. The appellant's eligibility for the Section 36(1)(viii) deduction was emphasized, with instructions for reassessment based on new grounds raised. The case was remanded to the Assessing Officer for further review within three hearings. Case-Laws Income Tax Tue, 04 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410325