https://www.taxtmi.com/caselaws?id=432288 The Tribunal allowed the appeal of the assessee regarding the disallowance of deduction under Chapter VI of the Income-tax Act. The Tribunal held that the demand raised in the computation sheet did not align with the assessment order, emphasizing that the tax demand should correspond to the return filed. Consequently, the Tribunal directed the assessing officer to vacate the demand, citing section 156 of the Act. The appeal was granted based on the discrepancy between the computation sheet and the assessment order, with other grounds not addressed due to the allowed relief. en-us Wed, 28 Dec 2022 00:00:00 +0530 Fri, 20 Feb 2026 17:21:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432288 The Tribunal allowed the appeal of the assessee regarding the disallowance of deduction under Chapter VI of the Income-tax Act. The Tribunal held that the demand raised in the computation sheet did not align with the assessment order, emphasizing that the tax demand should correspond to the return filed. Consequently, the Tribunal directed the assessing officer to vacate the demand, citing section 156 of the Act. The appeal was granted based on the discrepancy between the computation sheet and the assessment order, with other grounds not addressed due to the allowed relief. Case-Laws Income Tax Wed, 28 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432288