https://www.taxtmi.com/caselaws?id=151453 The Appellate Tribunal ITAT DELHI allowed the appeals filed by the Revenue for statistical purposes and remanded the case to the Commissioner of Income-tax (Appeals) for a thorough review based on the provisions of the third proviso to section 80HHC(3). The Tribunal found that the Commissioner's decision to allow the deduction without considering the conditions of the third proviso was not in accordance with the law, leading to the decision to set aside the issue for reexamination. en-us Thu, 10 Dec 2009 00:00:00 +0530 Thu, 06 Jun 2013 11:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151453 The Appellate Tribunal ITAT DELHI allowed the appeals filed by the Revenue for statistical purposes and remanded the case to the Commissioner of Income-tax (Appeals) for a thorough review based on the provisions of the third proviso to section 80HHC(3). The Tribunal found that the Commissioner's decision to allow the deduction without considering the conditions of the third proviso was not in accordance with the law, leading to the decision to set aside the issue for reexamination. Case-Laws Income Tax Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151453