https://www.taxtmi.com/caselaws?id=20734 The High Court of Madras dismissed eight writ petitions challenging the non-claiming of benefits under section 80HH of the Income-tax Act, 1961. The court upheld the dismissal due to the lack of evidence of manufacturing activity, inadequate explanation for the delay, and failure to satisfy conditions for claiming the benefit. The court rejected the argument that relief should be granted despite the appellants' omission, emphasizing the need for factual materials. The delay in claiming relief was deemed inordinate, and the plea of ignorance of law was insufficient. The writ appeals were dismissed, and no costs were awarded. en-us Wed, 30 Oct 1991 00:00:00 +0530 Tue, 29 Nov 2016 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20734 The High Court of Madras dismissed eight writ petitions challenging the non-claiming of benefits under section 80HH of the Income-tax Act, 1961. The court upheld the dismissal due to the lack of evidence of manufacturing activity, inadequate explanation for the delay, and failure to satisfy conditions for claiming the benefit. The court rejected the argument that relief should be granted despite the appellants' omission, emphasizing the need for factual materials. The delay in claiming relief was deemed inordinate, and the plea of ignorance of law was insufficient. The writ appeals were dismissed, and no costs were awarded. Case-Laws Income Tax Wed, 30 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20734