https://www.taxtmi.com/caselaws?id=23316 The High Court of Delhi ruled in a writ petition challenging the validity of section 80HHB of the Income-tax Act that the petitioners were entitled to relief under the provision despite non-compliance with section 80HHB(3) due to prior approvals under section 80-O. The Court emphasized the petitioner's eligibility for benefits under section 80HHB and urged the Income-tax Department to consider the genuine reasons for non-compliance. The Court affirmed the validity of section 80HHB and disposed of the writ petition without imposing costs. en-us Thu, 24 May 1990 00:00:00 +0530 Fri, 18 Dec 2009 12:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23316 The High Court of Delhi ruled in a writ petition challenging the validity of section 80HHB of the Income-tax Act that the petitioners were entitled to relief under the provision despite non-compliance with section 80HHB(3) due to prior approvals under section 80-O. The Court emphasized the petitioner's eligibility for benefits under section 80HHB and urged the Income-tax Department to consider the genuine reasons for non-compliance. The Court affirmed the validity of section 80HHB and disposed of the writ petition without imposing costs. Case-Laws Income Tax Thu, 24 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23316