https://www.taxtmi.com/caselaws?id=117930 The Tribunal allowed the appeal, ruling that the assessee could claim deductions under sections 80-IA and 80HHD during rectification proceedings when the opportunity first arose, supported by relevant documentation. The Assessing Officer was directed to rectify the assessment order and allow the deductions claimed by the assessee after verifying the necessary particulars. en-us Fri, 10 Sep 2004 00:00:00 +0530 Tue, 31 Jul 2012 23:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117930 The Tribunal allowed the appeal, ruling that the assessee could claim deductions under sections 80-IA and 80HHD during rectification proceedings when the opportunity first arose, supported by relevant documentation. The Assessing Officer was directed to rectify the assessment order and allow the deductions claimed by the assessee after verifying the necessary particulars. Case-Laws Income Tax Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117930