https://www.taxtmi.com/caselaws?id=120272 The ITAT dismissed the Revenue's appeal against the CIT (Appeals) order for the assessment year 1997-98. The ITAT upheld the first appellate authority's decision allowing the claim under section 80HHC, stating the provisions are directory. Additionally, the ITAT affirmed the allowance of bonus payment deduction based on Supreme Court precedent and dismissed the disallowance of excise duty payment under section 43B, favoring the assessee's position. The judgments of High Courts and the Supreme Court played a crucial role in determining the outcomes of the case. en-us Tue, 31 Jan 2006 00:00:00 +0530 Wed, 18 Jul 2012 11:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120272 The ITAT dismissed the Revenue's appeal against the CIT (Appeals) order for the assessment year 1997-98. The ITAT upheld the first appellate authority's decision allowing the claim under section 80HHC, stating the provisions are directory. Additionally, the ITAT affirmed the allowance of bonus payment deduction based on Supreme Court precedent and dismissed the disallowance of excise duty payment under section 43B, favoring the assessee's position. The judgments of High Courts and the Supreme Court played a crucial role in determining the outcomes of the case. Case-Laws Income Tax Tue, 31 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120272