https://www.taxtmi.com/caselaws?id=9730 The High Court upheld the Income-tax Appellate Tribunal's decision to delete the addition of Rs. 48.98 lakhs made by the Assessing Officer, finding no evidence of tax avoidance or manipulation. Additionally, the Court ruled that the deduction under section 80-I should be computed on the total income without excluding any deduction under section 80HH, in line with previous court decisions. The Court favored the assessee in both issues, rejecting the Revenue's arguments. en-us Tue, 09 Aug 2005 00:00:00 +0530 Mon, 29 Jun 2009 20:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9730 The High Court upheld the Income-tax Appellate Tribunal's decision to delete the addition of Rs. 48.98 lakhs made by the Assessing Officer, finding no evidence of tax avoidance or manipulation. Additionally, the Court ruled that the deduction under section 80-I should be computed on the total income without excluding any deduction under section 80HH, in line with previous court decisions. The Court favored the assessee in both issues, rejecting the Revenue's arguments. Case-Laws Income Tax Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9730