https://www.taxtmi.com/caselaws?id=60094 The Tribunal allowed both amounts (Rs. 1,20,750 and Rs. 90,564) as deductions under section 36(1)(vii) of the Income Tax Act. The appeal by the assessee was allowed, and the appeal by the revenue was dismissed. en-us Fri, 15 Nov 1996 00:00:00 +0530 Mon, 03 Jan 2011 16:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60094 The Tribunal allowed both amounts (Rs. 1,20,750 and Rs. 90,564) as deductions under section 36(1)(vii) of the Income Tax Act. The appeal by the assessee was allowed, and the appeal by the revenue was dismissed. Case-Laws Income Tax Fri, 15 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60094