https://www.taxtmi.com/caselaws?id=219323 The High Court upheld the decisions of the CIT(Appeals) and Tribunal, ruling in favor of the assessee's eligibility for deductions under Sections 80HHB and 80HHBA. The court emphasized that the assessee's activities, including engineering, technical, and supervisory services, were integral to the execution of foreign and housing projects. The court adopted a broad interpretation of "execution of a project," in line with the Supreme Court's precedent, emphasizing the importance of technical services alongside physical activities. The revenue's appeal was dismissed, confirming the assessee's entitlement to the deductions. en-us Tue, 09 Oct 2012 00:00:00 +0530 Tue, 11 Dec 2012 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219323 The High Court upheld the decisions of the CIT(Appeals) and Tribunal, ruling in favor of the assessee's eligibility for deductions under Sections 80HHB and 80HHBA. The court emphasized that the assessee's activities, including engineering, technical, and supervisory services, were integral to the execution of foreign and housing projects. The court adopted a broad interpretation of "execution of a project," in line with the Supreme Court's precedent, emphasizing the importance of technical services alongside physical activities. The revenue's appeal was dismissed, confirming the assessee's entitlement to the deductions. Case-Laws Income Tax Tue, 09 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219323