Allowing the appeal the Court held that t the Tribunal was required to examine was  whether the Commissioner (Appeals) had, scrupulously, verified the material placed before him before allowing the deductions claimed by the assessee. The Tribunal, however, instead of examining this aspect of the matter, observed, incorrectly, that because an opportunity was not given to the Assessing Officer to examine the material, the matter needed to be remanded to the Assessing Officer for a fresh verification. The judgment of the Tribunal deserved to be set aside. The fresh claims made by the assessee, as allowed by the Commissioner (Appeals), were to be sustained.  (AY. 2007-08)