https://www.taxtmi.com/caselaws?id=10265 The court dismissed the appeal, upholding the denial of benefits under section 80HHA to the appellant, a private limited company. The court emphasized the necessity of strict compliance with statutory requirements for claiming deductions under fiscal laws. It held that the Assessing Officer was justified in not granting the benefit, and the withdrawal of the benefit by the Commissioner of Income-tax (Appeals) under section 154 was deemed appropriate. The court concluded that past grants of benefits cannot continue if the eligibility criteria are no longer met, ruling in favor of the Revenue due to non-compliance with statutory requirements. en-us Mon, 03 Jan 2005 00:00:00 +0530 Sat, 11 Jul 2009 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10265 The court dismissed the appeal, upholding the denial of benefits under section 80HHA to the appellant, a private limited company. The court emphasized the necessity of strict compliance with statutory requirements for claiming deductions under fiscal laws. It held that the Assessing Officer was justified in not granting the benefit, and the withdrawal of the benefit by the Commissioner of Income-tax (Appeals) under section 154 was deemed appropriate. The court concluded that past grants of benefits cannot continue if the eligibility criteria are no longer met, ruling in favor of the Revenue due to non-compliance with statutory requirements. Case-Laws Income Tax Mon, 03 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10265