https://www.taxtmi.com/caselaws?id=418888 The Tribunal allowed the appeal, deleting the disallowance of the deduction claimed under section 35(1)(ii) of the Act. The judgment emphasized the importance of providing substantial evidence before disallowing deductions and highlighted the need for fair procedures during reassessment proceedings. en-us Fri, 18 Feb 2022 00:00:00 +0530 Sat, 26 Feb 2022 05:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418888 The Tribunal allowed the appeal, deleting the disallowance of the deduction claimed under section 35(1)(ii) of the Act. The judgment emphasized the importance of providing substantial evidence before disallowing deductions and highlighted the need for fair procedures during reassessment proceedings. Case-Laws Income Tax Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418888