https://www.taxtmi.com/caselaws?id=295189 The court ruled in favor of the revenue, emphasizing the mandatory procedural requirements for claiming deductions under sections 80HHE(4) and 80A(5). The court set aside the Tribunal's decision to grant relief to the assessee for deduction under section 80HHE, as the necessary documents were not submitted with the original return. The court allowed the assessee the option to file a revised return under section 139(5) and seek condonation of delay under section 119(2)(B) to rectify the procedural non-compliance. en-us Tue, 01 Mar 2011 00:00:00 +0530 Sat, 22 May 2021 15:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295189 The court ruled in favor of the revenue, emphasizing the mandatory procedural requirements for claiming deductions under sections 80HHE(4) and 80A(5). The court set aside the Tribunal's decision to grant relief to the assessee for deduction under section 80HHE, as the necessary documents were not submitted with the original return. The court allowed the assessee the option to file a revised return under section 139(5) and seek condonation of delay under section 119(2)(B) to rectify the procedural non-compliance. Case-Laws Income Tax Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295189