https://www.taxtmi.com/caselaws?id=11523 The High Court upheld the decision of the Appellate Tribunal regarding the entitlement of the assessee to deduction under section 80HH of the Income-tax Act for the assessment year 1989-90. The Court dismissed the Revenue's appeal, emphasizing that the Tribunal's interpretation based on a circular was valid, multiple interpretations of section 80HH were possible, and the framed question of law by the Revenue was irrelevant to the appeal. The Court concluded that the Revenue had not raised the appropriate question for consideration, leading to the dismissal of the appeal without costs awarded. en-us Wed, 11 Dec 2002 00:00:00 +0530 Wed, 16 Dec 2009 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11523 The High Court upheld the decision of the Appellate Tribunal regarding the entitlement of the assessee to deduction under section 80HH of the Income-tax Act for the assessment year 1989-90. The Court dismissed the Revenue's appeal, emphasizing that the Tribunal's interpretation based on a circular was valid, multiple interpretations of section 80HH were possible, and the framed question of law by the Revenue was irrelevant to the appeal. The Court concluded that the Revenue had not raised the appropriate question for consideration, leading to the dismissal of the appeal without costs awarded. Case-Laws Income Tax Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11523