https://www.taxtmi.com/caselaws?id=104020 The Tribunal upheld the CIT(A)'s decision, ruling against the exclusion of conversion charges and miscellaneous receipts under section 80HHC. It emphasized the limits on adjustments under section 143(1)(a) and the importance of applying the "ejusdem generis" principle in statutory interpretation. The Assessing Officer was found to have exceeded authority in recalculating the deduction under section 80HHC, especially considering previous decisions in favor of the assessee. The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s order. en-us Fri, 17 Nov 2000 00:00:00 +0530 Mon, 27 Feb 2012 12:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104020 The Tribunal upheld the CIT(A)'s decision, ruling against the exclusion of conversion charges and miscellaneous receipts under section 80HHC. It emphasized the limits on adjustments under section 143(1)(a) and the importance of applying the "ejusdem generis" principle in statutory interpretation. The Assessing Officer was found to have exceeded authority in recalculating the deduction under section 80HHC, especially considering previous decisions in favor of the assessee. The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s order. Case-Laws Income Tax Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104020