https://www.taxtmi.com/caselaws?id=183040 The Tribunal allowed the appeals of the assessee, setting aside the Commissioner's orders for both assessment years on the issues of deductions under sections 80-O and 80HHC. The Tribunal found that the Assessing Officer had correctly applied the law, and the assessments were not erroneous or prejudicial to the interest of the Revenue. Consequently, the Tribunal concluded that the Commissioner's orders were not sustainable under section 263. en-us Fri, 28 Jun 2002 00:00:00 +0530 Tue, 28 Jun 2016 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183040 The Tribunal allowed the appeals of the assessee, setting aside the Commissioner's orders for both assessment years on the issues of deductions under sections 80-O and 80HHC. The Tribunal found that the Assessing Officer had correctly applied the law, and the assessments were not erroneous or prejudicial to the interest of the Revenue. Consequently, the Tribunal concluded that the Commissioner's orders were not sustainable under section 263. Case-Laws Income Tax Fri, 28 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183040