https://www.taxtmi.com/caselaws?id=251366 The appeal was dismissed by the court, upholding the Income Tax Appellate Tribunal's decision to reject the assessee's deduction claims under Sections 80HH and 80-I for the assessment year 1985-86. The denial was due to the assessee's failure to submit the required certificates and particulars as mandated by law. Despite the assessee's argument regarding an application under Section 154, the court found that the necessary documentation was not provided to the authorities or the court. Consequently, the court ruled in favor of the Department, leading to the dismissal of the appeal. en-us Fri, 22 Aug 2014 00:00:00 +0530 Fri, 12 Sep 2014 08:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251366 The appeal was dismissed by the court, upholding the Income Tax Appellate Tribunal's decision to reject the assessee's deduction claims under Sections 80HH and 80-I for the assessment year 1985-86. The denial was due to the assessee's failure to submit the required certificates and particulars as mandated by law. Despite the assessee's argument regarding an application under Section 154, the court found that the necessary documentation was not provided to the authorities or the court. Consequently, the court ruled in favor of the Department, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251366