https://www.taxtmi.com/caselaws?id=55863 The Tribunal upheld the CIT(A)'s decision to allow foreign tour expenses for two assessment years, emphasizing the duty of tax authorities to grant reliefs to taxpayers even without specific claims. Additionally, the Tribunal affirmed the CIT(A)'s decision to entertain the ground of allowance under s. 35B, highlighting the importance of considering taxpayers' entitlement to reliefs and benefits under the law. The judgment underscores the obligation of tax authorities to assist taxpayers in securing legitimate reliefs and benefits and the significance of relevant circulars and legal precedents in decision-making. en-us Mon, 05 Mar 1984 00:00:00 +0530 Tue, 30 Nov 2010 14:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55863 The Tribunal upheld the CIT(A)'s decision to allow foreign tour expenses for two assessment years, emphasizing the duty of tax authorities to grant reliefs to taxpayers even without specific claims. Additionally, the Tribunal affirmed the CIT(A)'s decision to entertain the ground of allowance under s. 35B, highlighting the importance of considering taxpayers' entitlement to reliefs and benefits under the law. The judgment underscores the obligation of tax authorities to assist taxpayers in securing legitimate reliefs and benefits and the significance of relevant circulars and legal precedents in decision-making. Case-Laws Income Tax Mon, 05 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55863