https://www.taxtmi.com/caselaws?id=14175 The High Court of Karnataka upheld the Tribunal's decision in favor of the assessee, ruling against the Revenue. The court determined that the assessing authority erred in not rectifying the order after the assessee provided necessary proof for deductions under sections 80HHE and 80GG. The court emphasized that rectification should be allowed upon subsequent submission of evidence, in line with the Central Board of Direct Taxes circular. Consequently, the Assessing Officer was directed to rectify the order and grant the deductions to the assessee as per the Board's guidelines. en-us Fri, 17 Nov 2000 00:00:00 +0530 Tue, 14 Jul 2009 12:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14175 The High Court of Karnataka upheld the Tribunal's decision in favor of the assessee, ruling against the Revenue. The court determined that the assessing authority erred in not rectifying the order after the assessee provided necessary proof for deductions under sections 80HHE and 80GG. The court emphasized that rectification should be allowed upon subsequent submission of evidence, in line with the Central Board of Direct Taxes circular. Consequently, the Assessing Officer was directed to rectify the order and grant the deductions to the assessee as per the Board's guidelines. Case-Laws Income Tax Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14175