https://www.taxtmi.com/caselaws?id=363624 The Tribunal dismissed the Revenue's appeal and upheld the decision of the ld. Commissioner of Income Tax (Appeals) to delete the disallowance claimed under section 80HHC. The Tribunal emphasized the importance of choosing the correct provision between sections 147 and 154 in cases of overlapping circumstances, following the principles outlined in a specific case law. The decision underscored the significance of proper application of tax provisions and adherence to legal principles in assessment and rectification processes. en-us Tue, 03 Jul 2018 00:00:00 +0530 Mon, 16 Jul 2018 08:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363624 The Tribunal dismissed the Revenue's appeal and upheld the decision of the ld. Commissioner of Income Tax (Appeals) to delete the disallowance claimed under section 80HHC. The Tribunal emphasized the importance of choosing the correct provision between sections 147 and 154 in cases of overlapping circumstances, following the principles outlined in a specific case law. The decision underscored the significance of proper application of tax provisions and adherence to legal principles in assessment and rectification processes. Case-Laws Income Tax Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363624