https://www.taxtmi.com/caselaws?id=237973 The High Court upheld the Tribunal's decision to set aside the Commissioner's order under Section 263 of the Income Tax Act. The Court found that the Assessing Officer had properly verified the eligibility of the deduction under Section 80HHF and had accepted the claim after thorough examination. Additionally, the Court determined that the AO had adequately considered the ownership and export of software during the assessment proceedings, based on the evidence provided by the assessee. The Commissioner's order was deemed lacking in clear reasons and evidence to prove the AO's decision was erroneous, leading to the appeal being resolved in favor of the respondent assessee. en-us Tue, 10 Sep 2013 00:00:00 +0530 Fri, 31 Jan 2014 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237973 The High Court upheld the Tribunal's decision to set aside the Commissioner's order under Section 263 of the Income Tax Act. The Court found that the Assessing Officer had properly verified the eligibility of the deduction under Section 80HHF and had accepted the claim after thorough examination. Additionally, the Court determined that the AO had adequately considered the ownership and export of software during the assessment proceedings, based on the evidence provided by the assessee. The Commissioner's order was deemed lacking in clear reasons and evidence to prove the AO's decision was erroneous, leading to the appeal being resolved in favor of the respondent assessee. Case-Laws Income Tax Tue, 10 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237973