https://www.taxtmi.com/caselaws?id=30250 The High Court upheld the Commissioner's order under section 263 of the Income-tax Act, 1961, invoking revisional powers to ensure conformity with Supreme Court decisions. The Court ruled that the Commissioner had jurisdiction to set aside deductions under sections 80HHA and 80-I for a business involved in "hatching eggs," aligning the assessment with the Supreme Court's interpretation that such activities did not qualify for the deductions. The appeal was dismissed, emphasizing the importance of adhering to legal precedents to maintain consistency in tax matters and avoid errors in orders. en-us Wed, 28 Jun 2006 00:00:00 +0530 Tue, 19 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30250 The High Court upheld the Commissioner's order under section 263 of the Income-tax Act, 1961, invoking revisional powers to ensure conformity with Supreme Court decisions. The Court ruled that the Commissioner had jurisdiction to set aside deductions under sections 80HHA and 80-I for a business involved in "hatching eggs," aligning the assessment with the Supreme Court's interpretation that such activities did not qualify for the deductions. The appeal was dismissed, emphasizing the importance of adhering to legal precedents to maintain consistency in tax matters and avoid errors in orders. Case-Laws Income Tax Wed, 28 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30250