Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Appeals and Assessments for Sections 80HHC and 80HHE Extended; Section 80HHE Clarified in Circular No. 3 of 2004.</h1> The circular addresses the handling of appeals and assessments related to sections 80HHC and 80HHE of the Income-tax Act, 1961. Initially, appeals and assessments concerning these sections were to be held in abeyance until November 30, 2003, pending final decisions. However, the Board has decided not to intervene in matters related to section 80HHC at this stage. A clarification regarding section 80HHE has been issued in Circular No. 3 of 2004. The abeyance period for appeals and assessments is extended until the issuance date of this circular, and officers are instructed to take note of these directions.
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