https://www.taxtmi.com/caselaws?id=201820 The High Court set aside the Tribunal's decision disallowing the expenditure claim on farm, building tax, and voluntary retirement scheme, emphasizing the correct application of statutory provisions for the relevant assessment year. The Court directed a reconsideration by the Tribunal based on the law applicable during the assessment period, highlighting errors in excluding certain receipts from business profit for deduction under section 80HHC. en-us Mon, 27 Aug 2007 00:00:00 +0530 Sat, 29 Dec 2012 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201820 The High Court set aside the Tribunal's decision disallowing the expenditure claim on farm, building tax, and voluntary retirement scheme, emphasizing the correct application of statutory provisions for the relevant assessment year. The Court directed a reconsideration by the Tribunal based on the law applicable during the assessment period, highlighting errors in excluding certain receipts from business profit for deduction under section 80HHC. Case-Laws Income Tax Mon, 27 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201820