https://www.taxtmi.com/caselaws?id=71511 The Tribunal partly allowed the appeal, upholding the Commissioner's decision on the erroneous deduction under section 80HHC due to non-filing of Form No. 10CCAB during assessment. However, it found the deductions for unpaid sales tax and unpaid bonus were correctly allowed by the Assessing Officer and did not require rectification under section 263. en-us Mon, 26 Feb 1996 00:00:00 +0530 Mon, 25 Apr 2011 13:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71511 The Tribunal partly allowed the appeal, upholding the Commissioner's decision on the erroneous deduction under section 80HHC due to non-filing of Form No. 10CCAB during assessment. However, it found the deductions for unpaid sales tax and unpaid bonus were correctly allowed by the Assessing Officer and did not require rectification under section 263. Case-Laws Income Tax Mon, 26 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71511