https://www.taxtmi.com/caselaws?id=326236 The Tribunal held that the reassessment was invalid due to non-compliance with section 151 and allowed the assessee's claim under section 80RR, granting the deduction. Consequently, the levy of interest under section 234B was dismissed as it was related to the primary issues. The appeals for both assessment years were partly allowed in favor of the assessee. en-us Wed, 16 Mar 2016 00:00:00 +0530 Sat, 30 Apr 2016 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326236 The Tribunal held that the reassessment was invalid due to non-compliance with section 151 and allowed the assessee's claim under section 80RR, granting the deduction. Consequently, the levy of interest under section 234B was dismissed as it was related to the primary issues. The appeals for both assessment years were partly allowed in favor of the assessee. Case-Laws Income Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326236