https://www.taxtmi.com/caselaws?id=284471 The Tribunal allowed the appeal for statistical purposes, directing the issue of deduction under Section 80HHC to be reconsidered by the assessing officer. The Tribunal criticized the first appellate authority for not admitting the claim, emphasizing the duty to allow eligible deductions and the assessing officer's role in questioning omissions. The decision underscored the importance of fair consideration of deductions and exemptions available to the assessee, highlighting the legal issue's clarity and the need for proper assessment based on available facts. en-us Fri, 12 May 2006 00:00:00 +0530 Wed, 20 Nov 2019 15:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284471 The Tribunal allowed the appeal for statistical purposes, directing the issue of deduction under Section 80HHC to be reconsidered by the assessing officer. The Tribunal criticized the first appellate authority for not admitting the claim, emphasizing the duty to allow eligible deductions and the assessing officer's role in questioning omissions. The decision underscored the importance of fair consideration of deductions and exemptions available to the assessee, highlighting the legal issue's clarity and the need for proper assessment based on available facts. Case-Laws Income Tax Fri, 12 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284471