https://www.taxtmi.com/caselaws?id=304192 The High Court allowed the appellant to claim a deduction under Section 35(2AB) of the Income Tax Act by quashing the previous order that denied the deduction. The specific details on the reopening of assessment under Section 147 of the Act and the applicability of Section 14A to the appellant were not discussed in the judgment. The outcome focused on granting the appellant the entitlement to the deduction under Section 35(2AB), favoring their position in the case. en-us Tue, 12 Jan 2021 00:00:00 +0530 Tue, 18 Apr 2023 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304192 The High Court allowed the appellant to claim a deduction under Section 35(2AB) of the Income Tax Act by quashing the previous order that denied the deduction. The specific details on the reopening of assessment under Section 147 of the Act and the applicability of Section 14A to the appellant were not discussed in the judgment. The outcome focused on granting the appellant the entitlement to the deduction under Section 35(2AB), favoring their position in the case. Case-Laws Income Tax Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304192