https://www.taxtmi.com/caselaws?id=34245 The High Court remanded the case to the Tribunal for fresh adjudication due to inconsistencies in the exclusion of machining charges for deduction under section 80HHC of the Income-tax Act, 1961. The Court set aside previous Tribunal orders for the relevant assessment years, emphasizing the need for a comprehensive consideration by affording both parties an opportunity to present arguments. The decision aimed to clarify the interpretation of the law and ensure justice through a de novo hearing on the merits, without making a determination on the legal question at hand. en-us Thu, 21 Feb 2008 00:00:00 +0530 Thu, 30 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34245 The High Court remanded the case to the Tribunal for fresh adjudication due to inconsistencies in the exclusion of machining charges for deduction under section 80HHC of the Income-tax Act, 1961. The Court set aside previous Tribunal orders for the relevant assessment years, emphasizing the need for a comprehensive consideration by affording both parties an opportunity to present arguments. The decision aimed to clarify the interpretation of the law and ensure justice through a de novo hearing on the merits, without making a determination on the legal question at hand. Case-Laws Income Tax Thu, 21 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34245