https://www.taxtmi.com/caselaws?id=35399 The High Court upheld the Tribunal's decision to delete the disallowance of expenses and deduction under section 80HHE for the assessment year 1998-99, based on the Tribunal's decision for the previous year where the Revenue did not appeal. The Court deemed the Tribunal's reliance on the previous year's judgment legally justifiable, emphasizing that the Revenue was bound by the previous judgment unless a valid cause for reconsideration was shown. The Court also highlighted the need for further examination regarding the proof required for software services rendered by third parties and the legal definition of technical services in software development. en-us Tue, 11 Mar 2008 00:00:00 +0530 Thu, 04 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35399 The High Court upheld the Tribunal's decision to delete the disallowance of expenses and deduction under section 80HHE for the assessment year 1998-99, based on the Tribunal's decision for the previous year where the Revenue did not appeal. The Court deemed the Tribunal's reliance on the previous year's judgment legally justifiable, emphasizing that the Revenue was bound by the previous judgment unless a valid cause for reconsideration was shown. The Court also highlighted the need for further examination regarding the proof required for software services rendered by third parties and the legal definition of technical services in software development. Case-Laws Income Tax Tue, 11 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35399