https://www.taxtmi.com/caselaws?id=64488 The Tribunal allowed the deduction u/s 80HHC as the assessee submitted the required certificate during assessment proceedings. The addition on account of designing charges was remitted for fresh consideration due to lack of proper inquiries by the AO. The disallowance of commission paid to M/s Kamala Overseas was sent back to the AO for reevaluation based on new evidence. The disallowance of car expenses and depreciation for non-business purposes was upheld by the Tribunal. The Accountant Member referenced section 12A(b) regarding exemption u/s 11, suggesting previous court rulings favoring the assessee in a similar context. en-us Tue, 17 Nov 1992 00:00:00 +0530 Tue, 08 Feb 2011 11:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64488 The Tribunal allowed the deduction u/s 80HHC as the assessee submitted the required certificate during assessment proceedings. The addition on account of designing charges was remitted for fresh consideration due to lack of proper inquiries by the AO. The disallowance of commission paid to M/s Kamala Overseas was sent back to the AO for reevaluation based on new evidence. The disallowance of car expenses and depreciation for non-business purposes was upheld by the Tribunal. The Accountant Member referenced section 12A(b) regarding exemption u/s 11, suggesting previous court rulings favoring the assessee in a similar context. Case-Laws Income Tax Tue, 17 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64488