https://www.taxtmi.com/caselaws?id=243627 The Appellate Tribunal ITAT Kolkata allowed the appeals for AYs 2002-03 and 2003-04 after condoning the delay in filing. The Tribunal directed the Assessing Officer to recompute the deduction u/s. 80HHC in line with the law and the Supreme Court's judgment, based on established legal principles and absence of negligence by the assessee. The appeals were admitted for statistical purposes, with the Tribunal remitting the files for reevaluation of the deduction amount. en-us Wed, 31 Jul 2013 00:00:00 +0530 Mon, 27 Jan 2014 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243627 The Appellate Tribunal ITAT Kolkata allowed the appeals for AYs 2002-03 and 2003-04 after condoning the delay in filing. The Tribunal directed the Assessing Officer to recompute the deduction u/s. 80HHC in line with the law and the Supreme Court's judgment, based on established legal principles and absence of negligence by the assessee. The appeals were admitted for statistical purposes, with the Tribunal remitting the files for reevaluation of the deduction amount. Case-Laws Income Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243627