https://www.taxtmi.com/caselaws?id=302419 The Tribunal allowed the appellant's appeal, directing the Assessing Officer to grant the deduction claimed under section 35(1)(ii) for the relevant assessment years. The decision was based on the lack of evidence supporting the disallowance and the failure to provide the appellant with an opportunity for cross-examination. The judgment emphasized the importance of adhering to principles of natural justice and relying on concrete evidence rather than mere suspicion. en-us Fri, 21 Feb 2020 00:00:00 +0530 Tue, 24 May 2022 21:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302419 The Tribunal allowed the appellant's appeal, directing the Assessing Officer to grant the deduction claimed under section 35(1)(ii) for the relevant assessment years. The decision was based on the lack of evidence supporting the disallowance and the failure to provide the appellant with an opportunity for cross-examination. The judgment emphasized the importance of adhering to principles of natural justice and relying on concrete evidence rather than mere suspicion. Case-Laws Income Tax Fri, 21 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302419