https://www.taxtmi.com/caselaws?id=29060 The Court set aside the Board's rejection of the petitioner's claims regarding eligibility for tax relief under section 80MM of the Income Tax Act, emphasizing the need for specific findings rather than general observations. The Court directed the Board to reconsider the matter based on the information provided by the petitioner and in accordance with the law. en-us Mon, 01 Feb 1982 00:00:00 +0530 Sun, 08 May 2011 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29060 The Court set aside the Board's rejection of the petitioner's claims regarding eligibility for tax relief under section 80MM of the Income Tax Act, emphasizing the need for specific findings rather than general observations. The Court directed the Board to reconsider the matter based on the information provided by the petitioner and in accordance with the law. Case-Laws Income Tax Mon, 01 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29060