https://www.taxtmi.com/caselaws?id=252130 The High Court upheld the tribunal's decision, ruling that the interpretation of the clause in the explanation (baa) for section 80HHC was correct. The tribunal's findings regarding the nature of the amounts as expenses rather than receipts were based on factual analysis and not erroneous. The High Court found no substantial questions of law to warrant further consideration, affirming the tribunal's conclusion and dismissing the appeals for lack of merit. en-us Fri, 19 Sep 2014 00:00:00 +0530 Sat, 11 Oct 2014 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252130 The High Court upheld the tribunal's decision, ruling that the interpretation of the clause in the explanation (baa) for section 80HHC was correct. The tribunal's findings regarding the nature of the amounts as expenses rather than receipts were based on factual analysis and not erroneous. The High Court found no substantial questions of law to warrant further consideration, affirming the tribunal's conclusion and dismissing the appeals for lack of merit. Case-Laws Income Tax Fri, 19 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252130