https://www.taxtmi.com/caselaws?id=9610 The court upheld the direction to allow the appellant to credit the required amount in the investment allowance reserve account for set off of brought forward investment allowance. Regarding the dispute on the benefit under section 80HHC, the court found the issue debatable and not subject to rectification under section 154, dismissing the appeal and ruling in favor of the assessee. Compliance with statutory provisions and previous decisions was emphasized in the judgment, ultimately favoring the assessee and dismissing the appeal by the Revenue. en-us Tue, 24 Jan 2006 00:00:00 +0530 Sat, 27 Jun 2009 19:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9610 The court upheld the direction to allow the appellant to credit the required amount in the investment allowance reserve account for set off of brought forward investment allowance. Regarding the dispute on the benefit under section 80HHC, the court found the issue debatable and not subject to rectification under section 154, dismissing the appeal and ruling in favor of the assessee. Compliance with statutory provisions and previous decisions was emphasized in the judgment, ultimately favoring the assessee and dismissing the appeal by the Revenue. Case-Laws Income Tax Tue, 24 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9610