https://www.taxtmi.com/caselaws?id=16025 The Tribunal upheld the Commissioner of Income-tax (Appeals)' decision to allow deductions under sections 80HH and 80J for bus body building activities, rejecting the Revenue's challenge for lack of evidence. The High Court affirmed the Tribunal's decision, emphasizing the importance of maintaining separate accounts and providing substantial evidence to contest tax assessments effectively. The assessee prevailed on both issues, highlighting the significance of meeting eligibility criteria and the Tribunal's discretion in considering new pleas without proper evidence. en-us Thu, 18 Jun 1998 00:00:00 +0530 Mon, 31 Aug 2009 15:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16025 The Tribunal upheld the Commissioner of Income-tax (Appeals)' decision to allow deductions under sections 80HH and 80J for bus body building activities, rejecting the Revenue's challenge for lack of evidence. The High Court affirmed the Tribunal's decision, emphasizing the importance of maintaining separate accounts and providing substantial evidence to contest tax assessments effectively. The assessee prevailed on both issues, highlighting the significance of meeting eligibility criteria and the Tribunal's discretion in considering new pleas without proper evidence. Case-Laws Income Tax Thu, 18 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16025