https://www.taxtmi.com/caselaws?id=392707 The High Court upheld the decision of the Income Tax Appellate Tribunal regarding the interpretation of Section 80 HHC(4B) of the Income Tax Act, ruling against the assessee based on a previous judgment. Additionally, the High Court directed the Department to align the assessment under Section 80M with a previous Supreme Court decision, with the appellant accepting the Tribunal's order. Both civil appeals were disposed of in accordance with the companion appeals, resolving all pending applications. en-us Tue, 18 Feb 2020 00:00:00 +0530 Wed, 26 Feb 2020 12:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392707 The High Court upheld the decision of the Income Tax Appellate Tribunal regarding the interpretation of Section 80 HHC(4B) of the Income Tax Act, ruling against the assessee based on a previous judgment. Additionally, the High Court directed the Department to align the assessment under Section 80M with a previous Supreme Court decision, with the appellant accepting the Tribunal's order. Both civil appeals were disposed of in accordance with the companion appeals, resolving all pending applications. Case-Laws Income Tax Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392707