https://www.taxtmi.com/caselaws?id=12320 The dominant issue was whether an assessee could be granted deduction under s. 80HHC despite non-fulfilment of conditions introduced by Explanation (aa). The HC held that the Tribunal's allowance of the deduction was legally sustainable because it was based on a fact-specific parity with an earlier Tribunal decision in a comparable matter, and the Revenue had not challenged that earlier decision, reinforcing consistency in adjudication. Consequently, the HC found no infirmity warranting interference and upheld the Tribunal's order granting the s. 80HHC deduction. en-us Mon, 26 Aug 2002 00:00:00 +0530 Wed, 07 Jan 2026 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12320 The dominant issue was whether an assessee could be granted deduction under s. 80HHC despite non-fulfilment of conditions introduced by Explanation (aa). The HC held that the Tribunal's allowance of the deduction was legally sustainable because it was based on a fact-specific parity with an earlier Tribunal decision in a comparable matter, and the Revenue had not challenged that earlier decision, reinforcing consistency in adjudication. Consequently, the HC found no infirmity warranting interference and upheld the Tribunal's order granting the s. 80HHC deduction. Case-Laws Income Tax Mon, 26 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12320