https://www.taxtmi.com/caselaws?id=312189 Deduction under section 80HHF was not finally denied because the assessee's claim required factual verification on the nature of the software activity and the objection regarding Board of Film Certification approval; the matter was remitted for fresh adjudication with opportunity to the assessee. The estimated disallowance of postage, telephone, electricity, power running and maintenance expenses for personal use was sustained, as the assessee accepted that some personal element existed and the lower authorities' estimate did not warrant interference. The appeal thus succeeded only in part, with one issue sent back for reconsideration and the other disallowance maintained. en-us Fri, 05 Aug 2011 00:00:00 +0530 Tue, 06 Feb 2024 16:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312189 Deduction under section 80HHF was not finally denied because the assessee's claim required factual verification on the nature of the software activity and the objection regarding Board of Film Certification approval; the matter was remitted for fresh adjudication with opportunity to the assessee. The estimated disallowance of postage, telephone, electricity, power running and maintenance expenses for personal use was sustained, as the assessee accepted that some personal element existed and the lower authorities' estimate did not warrant interference. The appeal thus succeeded only in part, with one issue sent back for reconsideration and the other disallowance maintained. Case-Laws Income Tax Fri, 05 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312189