https://www.taxtmi.com/caselaws?id=285848 The High Court held that the Deputy Commissioner of Income-tax lacked jurisdiction to pass a rectification order under section 154 concerning the deduction u/s 80HHC. The Court sided with the assessee, emphasizing the debatable nature of the issue and the lack of clarity in legal interpretation, highlighting the legislative intent to encourage exports and maximize benefits for exporters. en-us Wed, 01 Oct 2008 00:00:00 +0530 Thu, 30 Jan 2020 10:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285848 The High Court held that the Deputy Commissioner of Income-tax lacked jurisdiction to pass a rectification order under section 154 concerning the deduction u/s 80HHC. The Court sided with the assessee, emphasizing the debatable nature of the issue and the lack of clarity in legal interpretation, highlighting the legislative intent to encourage exports and maximize benefits for exporters. Case-Laws Income Tax Wed, 01 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285848