https://www.taxtmi.com/caselaws?id=196299 The court ruled in favor of the assessee, determining that the assessment order was barred by limitation under Explanation 2 to section 158BE(1)(b) of the Income Tax Act. As a result, the issues regarding deduction under section 80HHC for export income, credit for purchases made between specific dates, and credit of income for family members without filed returns were not addressed further. The appeal was allowed, overturning the decisions of the Tribunal and Assessing Officer. en-us Tue, 22 Nov 2016 00:00:00 +0530 Fri, 24 Nov 2017 21:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196299 The court ruled in favor of the assessee, determining that the assessment order was barred by limitation under Explanation 2 to section 158BE(1)(b) of the Income Tax Act. As a result, the issues regarding deduction under section 80HHC for export income, credit for purchases made between specific dates, and credit of income for family members without filed returns were not addressed further. The appeal was allowed, overturning the decisions of the Tribunal and Assessing Officer. Case-Laws Income Tax Tue, 22 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196299