https://www.taxtmi.com/caselaws?id=122204 The appeal of the assessee for the assessment years 2003-04 and 2004-05 was partly allowed. The Commissioner's assumption of jurisdiction under section 263 was upheld, but the quantum of adjustment for deduction under section 80HHC was modified based on the Tribunal's decision. The outcome favored the assessee in terms of jurisdiction but resulted in adjustments to the deduction amounts. en-us Mon, 31 May 2010 00:00:00 +0530 Thu, 09 Aug 2012 13:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122204 The appeal of the assessee for the assessment years 2003-04 and 2004-05 was partly allowed. The Commissioner's assumption of jurisdiction under section 263 was upheld, but the quantum of adjustment for deduction under section 80HHC was modified based on the Tribunal's decision. The outcome favored the assessee in terms of jurisdiction but resulted in adjustments to the deduction amounts. Case-Laws Income Tax Mon, 31 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122204