https://www.taxtmi.com/caselaws?id=214030 The High Court reviewed the Tribunal's decision on the eligibility for deduction under Section 80HHE in a case involving a software development and sales business. The Court analyzed the nature of the services provided, the expenses incurred, and the certificates issued by the Chartered Accountant. Ultimately, the Court set aside the Tribunal's decision, emphasizing the importance of accurately assessing business activities and expenses to determine eligibility for the deduction under Section 80HHE. en-us Mon, 19 Mar 2012 00:00:00 +0530 Fri, 15 Jun 2012 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214030 The High Court reviewed the Tribunal's decision on the eligibility for deduction under Section 80HHE in a case involving a software development and sales business. The Court analyzed the nature of the services provided, the expenses incurred, and the certificates issued by the Chartered Accountant. Ultimately, the Court set aside the Tribunal's decision, emphasizing the importance of accurately assessing business activities and expenses to determine eligibility for the deduction under Section 80HHE. Case-Laws Income Tax Mon, 19 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214030