https://www.taxtmi.com/caselaws?id=367817 The Appellate Tribunal ITAT Delhi remitted the matter back to the CIT(A) for reconsideration, noting that the denial of deduction u/s 80HHC by the Assessing Officer based on section 80AB was legally flawed. The CIT(A) was directed to address all issues raised by the assessee, including the calculation of indirect costs, treatment of prior period expenditure, and the applicability of section 80AB. The appeal of the assessee was treated as allowed for statistical purposes. (Judgment delivered on 20.09.2018) en-us Thu, 20 Sep 2018 00:00:00 +0530 Wed, 26 Sep 2018 08:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367817 The Appellate Tribunal ITAT Delhi remitted the matter back to the CIT(A) for reconsideration, noting that the denial of deduction u/s 80HHC by the Assessing Officer based on section 80AB was legally flawed. The CIT(A) was directed to address all issues raised by the assessee, including the calculation of indirect costs, treatment of prior period expenditure, and the applicability of section 80AB. The appeal of the assessee was treated as allowed for statistical purposes. (Judgment delivered on 20.09.2018) Case-Laws Income Tax Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367817