https://www.taxtmi.com/caselaws?id=248627 The Tribunal allowed the Assessee's appeal regarding the addition of income on advance licenses under section 28(iii)(c) and directed the deletion of the income, citing that no real income accrued. However, the Tribunal upheld the calculation of deduction under section 80HHC, rejecting the Assessee's challenge based on legal provisions and amendments. en-us Fri, 30 May 2014 00:00:00 +0530 Wed, 18 Jun 2014 22:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248627 The Tribunal allowed the Assessee's appeal regarding the addition of income on advance licenses under section 28(iii)(c) and directed the deletion of the income, citing that no real income accrued. However, the Tribunal upheld the calculation of deduction under section 80HHC, rejecting the Assessee's challenge based on legal provisions and amendments. Case-Laws Income Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248627