https://www.taxtmi.com/caselaws?id=58708 The Tribunal ruled in favor of the assessee in a case involving the claim of weighted deduction under section 35B. The Income Tax Officer initially allowed the deductions but later attempted to withdraw them using section 154 due to alleged lack of evidence. The Tribunal found the issues debatable and emphasized that such matters should not be the subject of section 154 proceedings. Highlighting the absence of authoritative judicial pronouncements on the matter, the Tribunal vacated the previous orders and allowed the appeals, citing the principle that debatable issues should not be the basis for section 154 actions. en-us Tue, 16 Jan 1979 00:00:00 +0530 Tue, 21 Dec 2010 16:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58708 The Tribunal ruled in favor of the assessee in a case involving the claim of weighted deduction under section 35B. The Income Tax Officer initially allowed the deductions but later attempted to withdraw them using section 154 due to alleged lack of evidence. The Tribunal found the issues debatable and emphasized that such matters should not be the subject of section 154 proceedings. Highlighting the absence of authoritative judicial pronouncements on the matter, the Tribunal vacated the previous orders and allowed the appeals, citing the principle that debatable issues should not be the basis for section 154 actions. Case-Laws Income Tax Tue, 16 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58708