https://www.taxtmi.com/caselaws?id=33535 The High Court upheld the Tribunal's decision, ruling in favor of the assessee, emphasizing that the Assessing Officer should not reject a legitimate claim on technical grounds and should evaluate the deduction claim under section 80HHC on its merits. The court held that the claim cannot be disallowed solely due to the non-furnishing of the accountant's report with the return of income, directing the Assessing Officer to consider the claim on its merits. The court found the Tribunal's decision appropriate and valid based on established legal principles. en-us Wed, 06 Aug 2008 00:00:00 +0530 Fri, 22 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33535 The High Court upheld the Tribunal's decision, ruling in favor of the assessee, emphasizing that the Assessing Officer should not reject a legitimate claim on technical grounds and should evaluate the deduction claim under section 80HHC on its merits. The court held that the claim cannot be disallowed solely due to the non-furnishing of the accountant's report with the return of income, directing the Assessing Officer to consider the claim on its merits. The court found the Tribunal's decision appropriate and valid based on established legal principles. Case-Laws Income Tax Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33535