https://www.taxtmi.com/caselaws?id=237912 The High Court upheld the decisions of the Appellate Commissioner and the Income Tax Appellate Tribunal, confirming the validity of the deduction claimed by the assessee under Section 80HHC(1B) of the Income Tax Act, 1961. The Court emphasized that the claim was genuine and meritorious, aligning with relevant judicial precedents. The Appellate Commissioner acted within jurisdiction in allowing the deduction without a revised return. The Court found no substantial question of law, dismissing the appeal and underscoring the importance of recognizing genuine claims under the Act. en-us Thu, 05 Jul 2012 00:00:00 +0530 Fri, 11 Oct 2013 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237912 The High Court upheld the decisions of the Appellate Commissioner and the Income Tax Appellate Tribunal, confirming the validity of the deduction claimed by the assessee under Section 80HHC(1B) of the Income Tax Act, 1961. The Court emphasized that the claim was genuine and meritorious, aligning with relevant judicial precedents. The Appellate Commissioner acted within jurisdiction in allowing the deduction without a revised return. The Court found no substantial question of law, dismissing the appeal and underscoring the importance of recognizing genuine claims under the Act. Case-Laws Income Tax Thu, 05 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237912