Administration of section 80HHB remains with the Assessing Officer; approvals under section 80-O may be qualified to reserve AO scrutiny. CCIT/DGIT must assess agreements solely under section 80-O while administration of section 80HHB vests with the Assessing Officer; the Board accepts that approvals under section 80-O may be qualified to state explicitly that the Assessing Officer can examine whether whole or part of the income falls under section 80HHB and thereby be disentitled from section 80-O benefits.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Administration of section 80HHB remains with the Assessing Officer; approvals under section 80-O may be qualified to reserve AO scrutiny.
CCIT/DGIT must assess agreements solely under section 80-O while administration of section 80HHB vests with the Assessing Officer; the Board accepts that approvals under section 80-O may be qualified to state explicitly that the Assessing Officer can examine whether whole or part of the income falls under section 80HHB and thereby be disentitled from section 80-O benefits.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
