https://www.taxtmi.com/caselaws?id=179335 The Tribunal rectified its order, remanding the issue to the Assessing Officer to recompute the deduction u/s 80HHC in accordance with the law and the Supreme Court's judgment in the Topman Exports case. The Assessing Officer was directed to provide the appellant with an opportunity to be heard. Consequently, the common grounds raised by the appellant were allowed, and the Tribunal's order dated 21.11.2011 was rectified accordingly. The Misc. Applications filed by the assessee were disposed of in light of the rectification made by the Tribunal. en-us Fri, 22 Jun 2012 00:00:00 +0530 Fri, 26 Feb 2016 16:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179335 The Tribunal rectified its order, remanding the issue to the Assessing Officer to recompute the deduction u/s 80HHC in accordance with the law and the Supreme Court's judgment in the Topman Exports case. The Assessing Officer was directed to provide the appellant with an opportunity to be heard. Consequently, the common grounds raised by the appellant were allowed, and the Tribunal's order dated 21.11.2011 was rectified accordingly. The Misc. Applications filed by the assessee were disposed of in light of the rectification made by the Tribunal. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179335