https://www.taxtmi.com/caselaws?id=238945 The Tribunal allowed the assessee's claim for deduction under section 80HHC, emphasizing that the Assessing Officer exceeded authority by recalculating already finalized indirect costs. The Tribunal clarified that the amended provisions did not extend to recomputing such costs. However, the claim for deduction under section 80HHE, raised during fresh proceedings and not in the original assessment or appeals, was rejected. The Tribunal partially allowed the appeal, affirming the deduction under section 80HHC but denying the additional claim under section 80HHE. en-us Wed, 01 Aug 2012 00:00:00 +0530 Thu, 24 Oct 2013 19:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238945 The Tribunal allowed the assessee's claim for deduction under section 80HHC, emphasizing that the Assessing Officer exceeded authority by recalculating already finalized indirect costs. The Tribunal clarified that the amended provisions did not extend to recomputing such costs. However, the claim for deduction under section 80HHE, raised during fresh proceedings and not in the original assessment or appeals, was rejected. The Tribunal partially allowed the appeal, affirming the deduction under section 80HHC but denying the additional claim under section 80HHE. Case-Laws Income Tax Wed, 01 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238945