https://www.taxtmi.com/caselaws?id=169146 The Tribunal partly allowed the Revenue's appeals challenging the Commissioner's decision on section 80HHC deduction. It granted condonation for the delay in filing appeals, admitted the appeals for hearing on merits, and directed the Assessing Officer to recompute deductions following the Gujarat High Court's view on retrospective amendments. The Tribunal emphasized the principle of favoring the assessee when two views exist and considered conflicting judgments by different High Courts in its decision-making process. en-us Mon, 21 Jul 2014 00:00:00 +0530 Mon, 06 Apr 2015 22:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169146 The Tribunal partly allowed the Revenue's appeals challenging the Commissioner's decision on section 80HHC deduction. It granted condonation for the delay in filing appeals, admitted the appeals for hearing on merits, and directed the Assessing Officer to recompute deductions following the Gujarat High Court's view on retrospective amendments. The Tribunal emphasized the principle of favoring the assessee when two views exist and considered conflicting judgments by different High Courts in its decision-making process. Case-Laws Income Tax Mon, 21 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169146