https://www.taxtmi.com/caselaws?id=293604 The ITAT allowed the assessee's appeals related to deduction under sections 80IB and 80HHC for assessment years 2000-01 to 2002-03. The ITAT ruled in favor of the assessee regarding the deduction under section 80IB, disagreeing with the Assessing Officer's decision. Additionally, the ITAT directed the AO to allow deductions under section 80HHC without reducing the 80IB deduction amount first, following the interpretation provided by the Bombay High Court in Associated Capsules (P) Ltd. All appeals of the assessee were considered allowed for statistical purposes by the ITAT on July 1, 2011. en-us Fri, 01 Jul 2011 00:00:00 +0530 Sat, 20 Feb 2021 11:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293604 The ITAT allowed the assessee's appeals related to deduction under sections 80IB and 80HHC for assessment years 2000-01 to 2002-03. The ITAT ruled in favor of the assessee regarding the deduction under section 80IB, disagreeing with the Assessing Officer's decision. Additionally, the ITAT directed the AO to allow deductions under section 80HHC without reducing the 80IB deduction amount first, following the interpretation provided by the Bombay High Court in Associated Capsules (P) Ltd. All appeals of the assessee were considered allowed for statistical purposes by the ITAT on July 1, 2011. Case-Laws Income Tax Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293604