https://www.taxtmi.com/caselaws?id=64828 The Tribunal dismissed the Revenue's appeal and affirmed the CIT(A)'s decision to allow the deduction under section 80HHD based on gross receipts rather than net receipts. The Tribunal emphasized adherence to the specific provisions of the law in calculating deductions under section 80HHD, ruling in favor of the assessee's interpretation. en-us Mon, 15 Sep 2003 00:00:00 +0530 Thu, 10 Feb 2011 14:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64828 The Tribunal dismissed the Revenue's appeal and affirmed the CIT(A)'s decision to allow the deduction under section 80HHD based on gross receipts rather than net receipts. The Tribunal emphasized adherence to the specific provisions of the law in calculating deductions under section 80HHD, ruling in favor of the assessee's interpretation. Case-Laws Income Tax Mon, 15 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64828