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<h1>High Court rejects deduction eligibility claim under Income-tax Act</h1> The High Court of Allahabad rejected an application under section 256(2) of the Income-tax Act, 1961, regarding deduction eligibility under sections 80HH ... Appellate Authority, Assessment Year, Income Tax Act, Special Deduction The High Court of Allahabad rejected an application under section 256(2) of the Income-tax Act, 1961, regarding the eligibility of deduction under sections 80HH and 80-I. The Tribunal allowed the assessee's claim, which the Revenue disputed due to pending appeals for previous assessment years. The High Court declined to make a reference, stating no question of law arose from the Tribunal's order. The application was rejected, and costs were imposed on the parties.
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