https://www.taxtmi.com/caselaws?id=17613 The court dismissed the petition as there were no referable questions, affirming the Appellate Tribunal's decision. The petitioner's failure to provide essential details and evidence led to the denial of benefits under sections 80J and 80HH of the Income-tax Act, 1961. The Tribunal's decision aligned with Supreme Court precedent, emphasizing the need for specific conditions to claim deductions. The court directed the judgment copy to the Income-tax Appellate Tribunal, Cochin Bench, for further action. en-us Fri, 26 Jul 1996 00:00:00 +0530 Wed, 23 Sep 2009 16:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17613 The court dismissed the petition as there were no referable questions, affirming the Appellate Tribunal's decision. The petitioner's failure to provide essential details and evidence led to the denial of benefits under sections 80J and 80HH of the Income-tax Act, 1961. The Tribunal's decision aligned with Supreme Court precedent, emphasizing the need for specific conditions to claim deductions. The court directed the judgment copy to the Income-tax Appellate Tribunal, Cochin Bench, for further action. Case-Laws Income Tax Fri, 26 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17613