https://www.taxtmi.com/caselaws?id=238935 The ITAT Delhi upheld the CIT (A) order allowing deduction under section 80HHC while computing book profit under section 115JB for Assessment Years 2003-04 & 2004-05. The revenue's appeals challenging the eligibility of the deduction were dismissed, emphasizing compliance conditions and limiting the deduction to the relief certified by the Chartered Accountant. The ITAT found no infirmity in the CIT (A) order, citing legal precedents and a Special Bench decision approved by the Supreme Court. en-us Tue, 17 Apr 2012 00:00:00 +0530 Tue, 22 Mar 2016 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238935 The ITAT Delhi upheld the CIT (A) order allowing deduction under section 80HHC while computing book profit under section 115JB for Assessment Years 2003-04 & 2004-05. The revenue's appeals challenging the eligibility of the deduction were dismissed, emphasizing compliance conditions and limiting the deduction to the relief certified by the Chartered Accountant. The ITAT found no infirmity in the CIT (A) order, citing legal precedents and a Special Bench decision approved by the Supreme Court. Case-Laws Income Tax Tue, 17 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238935