https://www.taxtmi.com/caselaws?id=13593 The court directed a reconsideration of the matter on its merits regarding the interpretation of a circular for the assessment year 1995-96. For the deduction under section 80-O for the assessment year 1996-97, the court set aside the Tribunal's order and instructed a fresh hearing to allow both parties to present evidence and arguments. Concerning the rejection of the departmental appeal for the estimation of expenses related to earning foreign income, the court emphasized the need for a detailed analysis and directed a rehearing for the assessment year 1996-97 with the opportunity for both parties to present supporting materials and case law. en-us Mon, 13 Nov 2006 00:00:00 +0530 Sat, 30 May 2009 13:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13593 The court directed a reconsideration of the matter on its merits regarding the interpretation of a circular for the assessment year 1995-96. For the deduction under section 80-O for the assessment year 1996-97, the court set aside the Tribunal's order and instructed a fresh hearing to allow both parties to present evidence and arguments. Concerning the rejection of the departmental appeal for the estimation of expenses related to earning foreign income, the court emphasized the need for a detailed analysis and directed a rehearing for the assessment year 1996-97 with the opportunity for both parties to present supporting materials and case law. Case-Laws Income Tax Mon, 13 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13593