https://www.taxtmi.com/caselaws?id=421391 The tribunal allowed the appeal, setting aside the revision order under section 263 and confirming the deduction claimed under section 36(1)(vii). It held that the Pr.CIT lacked authority to intervene in verified proceedings accepted by the Assessing Officers, emphasizing the prior verification and acceptance of the issue. The tribunal ruled in favor of the assessee, citing precedent and rejecting the Pr.CIT's imposition of views on the matter. en-us Wed, 23 Mar 2022 00:00:00 +0530 Fri, 22 Apr 2022 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421391 The tribunal allowed the appeal, setting aside the revision order under section 263 and confirming the deduction claimed under section 36(1)(vii). It held that the Pr.CIT lacked authority to intervene in verified proceedings accepted by the Assessing Officers, emphasizing the prior verification and acceptance of the issue. The tribunal ruled in favor of the assessee, citing precedent and rejecting the Pr.CIT's imposition of views on the matter. Case-Laws Income Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421391