https://www.taxtmi.com/caselaws?id=249426 The Tribunal partially allowed the Revenue's appeals challenging the deletion of disallowance under section 80HHC for AYs 1999-2000 & 2003-04. It upheld the eligibility of the assessee for the deduction based on Supreme Court judgments but remitted the case to the Assessing Officer for recomputation in line with Gujarat High Court decisions. The Tribunal emphasized the importance of recalculating the deduction as per relevant court rulings. en-us Tue, 10 Jun 2014 00:00:00 +0530 Mon, 14 Jul 2014 09:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249426 The Tribunal partially allowed the Revenue's appeals challenging the deletion of disallowance under section 80HHC for AYs 1999-2000 & 2003-04. It upheld the eligibility of the assessee for the deduction based on Supreme Court judgments but remitted the case to the Assessing Officer for recomputation in line with Gujarat High Court decisions. The Tribunal emphasized the importance of recalculating the deduction as per relevant court rulings. Case-Laws Income Tax Tue, 10 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249426