https://www.taxtmi.com/caselaws?id=272363 The Tribunal dismissed the revenue's appeal and affirmed the CIT(A)'s decision to allow the deduction under section 80-HHC for the assessee. It emphasized the importance of following procedural formalities and highlighted that the AO's denial of the deduction was unjustified as it was beyond his jurisdiction post remand by the Tribunal. The Tribunal reiterated that the AO should have sought an extension of time from the competent authority and upheld the CIT(A)'s decision, stating that the AO's actions were improper. en-us Fri, 22 Jan 2016 00:00:00 +0530 Mon, 07 Mar 2016 06:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272363 The Tribunal dismissed the revenue's appeal and affirmed the CIT(A)'s decision to allow the deduction under section 80-HHC for the assessee. It emphasized the importance of following procedural formalities and highlighted that the AO's denial of the deduction was unjustified as it was beyond his jurisdiction post remand by the Tribunal. The Tribunal reiterated that the AO should have sought an extension of time from the competent authority and upheld the CIT(A)'s decision, stating that the AO's actions were improper. Case-Laws Income Tax Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272363