https://www.taxtmi.com/caselaws?id=75595 The court upheld the disallowance of deductions under sections 80HH and 80-I by the Assessing Officer, ruling that the issue was not debatable at the time of filing the return despite a previous court judgment. The Assessing Officer was deemed justified in making additions under section 143(1)(a), leading to the dismissal of both appeals in favor of the Revenue and against the assessee. en-us Fri, 15 Feb 2008 00:00:00 +0530 Thu, 31 Jan 2013 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75595 The court upheld the disallowance of deductions under sections 80HH and 80-I by the Assessing Officer, ruling that the issue was not debatable at the time of filing the return despite a previous court judgment. The Assessing Officer was deemed justified in making additions under section 143(1)(a), leading to the dismissal of both appeals in favor of the Revenue and against the assessee. Case-Laws Income Tax Fri, 15 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75595