https://www.taxtmi.com/caselaws?id=34937 The High Court allowed the Revenue's appeal against the order of the Income-tax Appellate Tribunal for the assessment year 1995-96. The court upheld the levy of additional tax under section 143(1A) of the Income-tax Act, 1961 in rectification proceedings, ruling in favor of the Revenue and against the assessee regarding the deduction claimed under section 80HHC of the Act. The court's decision was based on the interpretation of relevant legal provisions and precedents, ultimately favoring the Revenue in this case. en-us Wed, 13 Feb 2008 00:00:00 +0530 Thu, 12 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34937 The High Court allowed the Revenue's appeal against the order of the Income-tax Appellate Tribunal for the assessment year 1995-96. The court upheld the levy of additional tax under section 143(1A) of the Income-tax Act, 1961 in rectification proceedings, ruling in favor of the Revenue and against the assessee regarding the deduction claimed under section 80HHC of the Act. The court's decision was based on the interpretation of relevant legal provisions and precedents, ultimately favoring the Revenue in this case. Case-Laws Income Tax Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34937