https://www.taxtmi.com/caselaws?id=185585 The Tribunal allowed the appeal, holding that the addition made by the Assessing Officer was not sustainable. The reassessment proceedings under section 148 were challenged due to lack of conditions precedent, and the disallowance of deduction under section 80RR was contested. The Tribunal, relying on relevant judgments, concluded that both the reassessment and disallowance were not justified, leading to the deletion of the additions. en-us Fri, 27 May 2011 00:00:00 +0530 Sat, 20 Aug 2016 15:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185585 The Tribunal allowed the appeal, holding that the addition made by the Assessing Officer was not sustainable. The reassessment proceedings under section 148 were challenged due to lack of conditions precedent, and the disallowance of deduction under section 80RR was contested. The Tribunal, relying on relevant judgments, concluded that both the reassessment and disallowance were not justified, leading to the deletion of the additions. Case-Laws Income Tax Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185585