https://www.taxtmi.com/caselaws?id=33607 The High Court upheld the Income-tax Appellate Tribunal's decision granting the assessee the benefit of deductions under section 80HHC of the Income-tax Act, 1961. The court emphasized the Assessing Officer's discretion to consider audit reports filed after intimation but before service to the assessee for deduction purposes, as established in previous case law. The court ruled in favor of the assessee, holding that the Tribunal correctly allowed the deductions under section 80HHC. en-us Mon, 09 Jul 2007 00:00:00 +0530 Sat, 30 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33607 The High Court upheld the Income-tax Appellate Tribunal's decision granting the assessee the benefit of deductions under section 80HHC of the Income-tax Act, 1961. The court emphasized the Assessing Officer's discretion to consider audit reports filed after intimation but before service to the assessee for deduction purposes, as established in previous case law. The court ruled in favor of the assessee, holding that the Tribunal correctly allowed the deductions under section 80HHC. Case-Laws Income Tax Mon, 09 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33607