https://www.taxtmi.com/caselaws?id=418337 The Tribunal directed the Assessing Officer to verify if the delay in obtaining star classification was due to the competent authority, allowing the deduction under section 35AD if so. The CIT(A)'s decision was set aside, emphasizing that the assessee should not be penalized for delays caused by authorities. The appeal was treated as allowed for statistical purposes. en-us Wed, 09 Feb 2022 00:00:00 +0530 Tue, 15 Feb 2022 06:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418337 The Tribunal directed the Assessing Officer to verify if the delay in obtaining star classification was due to the competent authority, allowing the deduction under section 35AD if so. The CIT(A)'s decision was set aside, emphasizing that the assessee should not be penalized for delays caused by authorities. The appeal was treated as allowed for statistical purposes. Case-Laws Income Tax Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418337