https://www.taxtmi.com/caselaws?id=238961 The Tribunal partially allowed the appeal, permitting deductions for insurance claims and technology transfer fees while remanding the issue of sale of scrap and miscellaneous receipts for further examination. The judgment emphasized the importance of proper consideration of relevant judgments and factual comparability in determining the eligibility of receipts for deduction under section 80HHC of the Income-tax Act. en-us Wed, 17 Oct 2012 00:00:00 +0530 Fri, 01 Nov 2013 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238961 The Tribunal partially allowed the appeal, permitting deductions for insurance claims and technology transfer fees while remanding the issue of sale of scrap and miscellaneous receipts for further examination. The judgment emphasized the importance of proper consideration of relevant judgments and factual comparability in determining the eligibility of receipts for deduction under section 80HHC of the Income-tax Act. Case-Laws Income Tax Wed, 17 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238961