https://www.taxtmi.com/highlights?id=71456 Deduction u/s 36(1)(viia) - revenue had not taken any action against the directions of the Tribunal as per the original order, and therefore the directions have crystallized which means that the Assessing Officer has no alternate course except to follow the directions. Accordingly, AO in the remand proceedings ought to have verified the availability of sufficiency of provisions as per the books of accounts of the assessee and allow the claim u/s. 36(1)(viia). - AT en-us Sat, 12 Aug 2023 13:43:24 +0530 Sat, 12 Aug 2023 13:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71456 Deduction u/s 36(1)(viia) - revenue had not taken any action against the directions of the Tribunal as per the original order, and therefore the directions have crystallized which means that the Assessing Officer has no alternate course except to follow the directions. Accordingly, AO in the remand proceedings ought to have verified the availability of sufficiency of provisions as per the books of accounts of the assessee and allow the claim u/s. 36(1)(viia). - AT Highlights Income Tax Sat, 12 Aug 2023 13:43:24 +0530 https://www.taxtmi.com/highlights?id=71456