https://www.taxtmi.com/caselaws?id=71228 The appeal was partly allowed. The disallowance under sections 37(3A) to (3D) was deleted based on the precedent set by the ITAT, Rajkot Bench. However, the disallowance under section 80HHC was upheld as the assessee did not fulfill the necessary conditions for claiming the deduction, and the deduction had already been claimed by Batliboi Ltd. en-us Thu, 31 Aug 2000 00:00:00 +0530 Fri, 22 Apr 2011 10:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71228 The appeal was partly allowed. The disallowance under sections 37(3A) to (3D) was deleted based on the precedent set by the ITAT, Rajkot Bench. However, the disallowance under section 80HHC was upheld as the assessee did not fulfill the necessary conditions for claiming the deduction, and the deduction had already been claimed by Batliboi Ltd. Case-Laws Income Tax Thu, 31 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71228