https://www.taxtmi.com/caselaws?id=14909 A question of law arose on whether amounts received in Indian currency from travel agents qualify for deduction under section 80HHD for assessment year 1989-90. The High Court noted that the Tribunal had quashed the Commissioner's revisionary order under section 263 and restored the deduction claim, but the substantive entitlement was not decided on merits. The Court therefore framed the legal question from the record and directed the Tribunal to state a case under section 256(2) for the High Court's opinion. en-us Tue, 14 Sep 1999 00:00:00 +0530 Mon, 27 Jul 2009 10:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14909 A question of law arose on whether amounts received in Indian currency from travel agents qualify for deduction under section 80HHD for assessment year 1989-90. The High Court noted that the Tribunal had quashed the Commissioner's revisionary order under section 263 and restored the deduction claim, but the substantive entitlement was not decided on merits. The Court therefore framed the legal question from the record and directed the Tribunal to state a case under section 256(2) for the High Court's opinion. Case-Laws Income Tax Tue, 14 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14909