https://www.taxtmi.com/caselaws?id=205338 The Tribunal partially allowed the appeal, directing the deletion of penalties concerning the difference in deductions under sections 80HH and 80I. However, the penalty related to royalty disallowance was upheld, with instructions to re-calculate the penalty considering higher deductions. The decision was rendered on 30th September 2010. en-us Thu, 30 Sep 2010 00:00:00 +0530 Fri, 20 May 2011 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205338 The Tribunal partially allowed the appeal, directing the deletion of penalties concerning the difference in deductions under sections 80HH and 80I. However, the penalty related to royalty disallowance was upheld, with instructions to re-calculate the penalty considering higher deductions. The decision was rendered on 30th September 2010. Case-Laws Income Tax Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205338