https://www.taxtmi.com/caselaws?id=67060 The Income Tax Appellate Tribunal (ITAT) allowed the appeal, overturning the disallowance of the deduction under section 80RRA for the assessment year 1978-79. Despite the absence of a certificate from the prescribed authority, the ITAT found that the assessee had fulfilled all conditions of section 80RRA based on the evidence provided, including working abroad, receiving salary in foreign currency, and meeting the criteria for the deduction. The ITAT emphasized substantive rights over procedural requirements and ruled in favor of the assessee, allowing the claim for deduction under section 80RRA. en-us Mon, 08 Aug 1983 00:00:00 +0530 Tue, 08 Mar 2011 18:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67060 The Income Tax Appellate Tribunal (ITAT) allowed the appeal, overturning the disallowance of the deduction under section 80RRA for the assessment year 1978-79. Despite the absence of a certificate from the prescribed authority, the ITAT found that the assessee had fulfilled all conditions of section 80RRA based on the evidence provided, including working abroad, receiving salary in foreign currency, and meeting the criteria for the deduction. The ITAT emphasized substantive rights over procedural requirements and ruled in favor of the assessee, allowing the claim for deduction under section 80RRA. Case-Laws Income Tax Mon, 08 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67060