https://www.taxtmi.com/caselaws?id=63500 The Tribunal held that the amendments to section 80HHD of the Income-tax Act, 1961 were retrospective in nature. It directed the Assessing Officer to recompute the relief under section 80HHD for the assessee, emphasizing the need for procedural compliance. The Tribunal's decision overturned the lower authorities' rejection of the assessee's claim for deduction and clarified the retrospective application of the Explanation to section 80HHD(2). en-us Mon, 19 Jun 2000 00:00:00 +0530 Mon, 31 Jan 2011 13:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63500 The Tribunal held that the amendments to section 80HHD of the Income-tax Act, 1961 were retrospective in nature. It directed the Assessing Officer to recompute the relief under section 80HHD for the assessee, emphasizing the need for procedural compliance. The Tribunal's decision overturned the lower authorities' rejection of the assessee's claim for deduction and clarified the retrospective application of the Explanation to section 80HHD(2). Case-Laws Income Tax Mon, 19 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63500