https://www.taxtmi.com/caselaws?id=242214 The Tribunal condoned the delay in filing the appeal, considering the genuine hardship faced by the assessee. It acknowledged the High Courts' decisions quashing the amendment to section 80HHC and admitted the appeal for further review of the deduction issue. The Tribunal remitted the matter back to the Assessing Officer for verification and decision, partially allowing the appeal for statistical purposes. en-us Fri, 08 Feb 2013 00:00:00 +0530 Fri, 10 Jan 2014 10:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242214 The Tribunal condoned the delay in filing the appeal, considering the genuine hardship faced by the assessee. It acknowledged the High Courts' decisions quashing the amendment to section 80HHC and admitted the appeal for further review of the deduction issue. The Tribunal remitted the matter back to the Assessing Officer for verification and decision, partially allowing the appeal for statistical purposes. Case-Laws Income Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242214