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of <h1>Appeal Dismissed: Rectify Form 10CCAC for Section 80HHC Deduction</h1> <h3>Income-Tax Officer Versus Novelty Garments.</h3> Income-Tax Officer Versus Novelty Garments. - [2002] 256 ITR 688, 175 CTR 306, 124 TAXMANN 71 The High Court of Rajasthan dismissed an appeal regarding the filing of Form No. 10CCAC for claiming deduction under section 80HHC, stating that rectifying the mistake by filing the new format during assessment allows the benefit of deduction. The court referred to a circular clarifying that the old format can be corrected during assessment proceedings. The appeal was dismissed at the admission stage.
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