ITAT rightly allowed sec. 35 deduction as AO failed to provide report of prescribed authority

IT : Where AO rejected assessee's claim for deduction under sec. 35 without obtaining report of prescribed authority and, thus, actual demand was kept in abeyance, in view of fact that for over 10 years since completion of assessment and filing of return, report of prescribed authority was not yet available, Tribunal was justified in deleting impugned demand

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