https://www.taxtmi.com/caselaws?id=56620 The Tribunal upheld the Deputy Commissioner (Appeals)'s decision to allow the entire liability of Rs. 42,096 as a deduction, citing the binding nature of CBDT Circular No. 1070. The Tribunal found that the circular's guidance was not contrary to the Act or judicial pronouncements, dismissing the Revenue's appeal. en-us Mon, 12 Feb 1990 00:00:00 +0530 Sat, 04 Dec 2010 18:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56620 The Tribunal upheld the Deputy Commissioner (Appeals)'s decision to allow the entire liability of Rs. 42,096 as a deduction, citing the binding nature of CBDT Circular No. 1070. The Tribunal found that the circular's guidance was not contrary to the Act or judicial pronouncements, dismissing the Revenue's appeal. Case-Laws Income Tax Mon, 12 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56620