https://www.taxtmi.com/caselaws?id=190860 The Appellate Tribunal, Bangalore, partly allowed the appeal by the assessee, declaring the reassessment under section 147 as invalid due to procedural irregularities. The issue of the eligibility of deduction under section 80HHC was not extensively discussed as the jurisdictional aspect favored the assessee. en-us Fri, 11 Feb 2011 00:00:00 +0530 Mon, 06 Mar 2017 17:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190860 The Appellate Tribunal, Bangalore, partly allowed the appeal by the assessee, declaring the reassessment under section 147 as invalid due to procedural irregularities. The issue of the eligibility of deduction under section 80HHC was not extensively discussed as the jurisdictional aspect favored the assessee. Case-Laws Income Tax Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190860