https://www.taxtmi.com/caselaws?id=456089 The Tribunal dismissed the Revenue's appeal, affirming the Ld. CIT(A)'s decision. It upheld the assessee's correct deduction claim under Section 54 of the Income Tax Act, 1961, and found no violation of Rule 46A. The Tribunal condoned the delay due to uncontrollable circumstances and confirmed the satisfaction of conditions for the claimed deduction. en-us Tue, 27 Jun 2023 00:00:00 +0530 Thu, 27 Jun 2024 08:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456089 The Tribunal dismissed the Revenue's appeal, affirming the Ld. CIT(A)'s decision. It upheld the assessee's correct deduction claim under Section 54 of the Income Tax Act, 1961, and found no violation of Rule 46A. The Tribunal condoned the delay due to uncontrollable circumstances and confirmed the satisfaction of conditions for the claimed deduction. Case-Laws Income Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456089