https://www.taxtmi.com/caselaws?id=57343 The Tribunal set aside the order of the CIT(A) and directed the AO to refer the matter to the prescribed authority to determine the eligibility of the claim under section 35(2)(ia). The AO proceeded to make the disallowance without waiting for the opinion of the prescribed authority. The CIT(A) upheld the disallowance, but the Tribunal found the disallowance unjustified as it was made without following specific directions. The order of the CIT(A) was set aside, and the disallowance was deleted, allowing the appeal of the assessee. en-us Fri, 31 Dec 2004 00:00:00 +0530 Wed, 18 Jul 2012 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57343 The Tribunal set aside the order of the CIT(A) and directed the AO to refer the matter to the prescribed authority to determine the eligibility of the claim under section 35(2)(ia). The AO proceeded to make the disallowance without waiting for the opinion of the prescribed authority. The CIT(A) upheld the disallowance, but the Tribunal found the disallowance unjustified as it was made without following specific directions. The order of the CIT(A) was set aside, and the disallowance was deleted, allowing the appeal of the assessee. Case-Laws Income Tax Fri, 31 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57343