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<h1>ITAT Mumbai dismisses Revenue's appeal on section 80HHC deduction, faulting AO for lack of receipt analysis.</h1> The ITAT Mumbai dismissed the Revenue's appeal against the CIT(A) order regarding deduction under section 80HHC, citing the Assessing Officer's failure to ... Assessment - Prima facie adjustment The Appellate Tribunal ITAT Mumbai dismissed the Revenue's appeal against the CIT(A) order, which directed not to reduce Rs.6,24,354 from business profits for deduction under section 80HHC. The Tribunal held that the Assessing Officer did not ascertain the nature of the receipt before passing the order under section 143(1)(a), supporting the assessee's contention. The appeal of the Revenue was dismissed.