https://www.taxtmi.com/caselaws?id=299226 The Revenue's appeals in both assessment years 2000-03 and 2003-04 were dismissed based on the Tribunal's decision favoring the assessee. The charging of interest under section 234B of the Income-tax Act, 1961 was challenged by the assessee due to the restriction of deduction under section 80HHC. The CIT(A) in both cases ruled in favor of the assessee, directing the Assessing Officer not to charge interest. The Revenue's appeals were dismissed as no contrary decision was presented, upholding the Tribunal's decision in favor of the assessee. en-us Fri, 26 Nov 2010 00:00:00 +0530 Tue, 07 Dec 2021 12:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299226 The Revenue's appeals in both assessment years 2000-03 and 2003-04 were dismissed based on the Tribunal's decision favoring the assessee. The charging of interest under section 234B of the Income-tax Act, 1961 was challenged by the assessee due to the restriction of deduction under section 80HHC. The CIT(A) in both cases ruled in favor of the assessee, directing the Assessing Officer not to charge interest. The Revenue's appeals were dismissed as no contrary decision was presented, upholding the Tribunal's decision in favor of the assessee. Case-Laws Income Tax Fri, 26 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299226