https://www.taxtmi.com/caselaws?id=193173 The Tribunal upheld the CIT(A)'s decision to allow the deduction under Section 80HHC to the assessee for A.Y. 2000-01 and remanded the combined deduction issue under Sections 80HHC and 80IB to the AO. For subsequent years (A.Y. 2001-02 to 2004-05), the Tribunal directed the AO to follow the A.Y. 2000-01 order, allowing the assessee's grounds and dismissing the Revenue's grounds. The Tribunal also upheld the CIT(A)'s remand of the Section 14A disallowance issue to the AO for A.Y. 2004-05. The Revenue's appeals were dismissed for all assessment years. en-us Wed, 27 Jul 2016 00:00:00 +0530 Mon, 08 Aug 2022 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193173 The Tribunal upheld the CIT(A)'s decision to allow the deduction under Section 80HHC to the assessee for A.Y. 2000-01 and remanded the combined deduction issue under Sections 80HHC and 80IB to the AO. For subsequent years (A.Y. 2001-02 to 2004-05), the Tribunal directed the AO to follow the A.Y. 2000-01 order, allowing the assessee's grounds and dismissing the Revenue's grounds. The Tribunal also upheld the CIT(A)'s remand of the Section 14A disallowance issue to the AO for A.Y. 2004-05. The Revenue's appeals were dismissed for all assessment years. Case-Laws Income Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193173