https://www.taxtmi.com/caselaws?id=312198 The ITAT Delhi upheld the rejection of deduction under section 80HHF claimed by the assessee for income from export of cassette/software related to building cheap houses. The tribunal found that the assessee failed to satisfy the mandatory conditions under section 80HHF at any stage of proceedings. Despite the matter being remanded for fresh adjudication, the assessee made no attempt to demonstrate compliance with statutory requirements. The tribunal concluded that without specific satisfaction of section 80HHF conditions, the deduction claim was unjustified and approved the authorities' decision to reject it. en-us Thu, 23 Aug 2018 00:00:00 +0530 Tue, 06 Feb 2024 23:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312198 The ITAT Delhi upheld the rejection of deduction under section 80HHF claimed by the assessee for income from export of cassette/software related to building cheap houses. The tribunal found that the assessee failed to satisfy the mandatory conditions under section 80HHF at any stage of proceedings. Despite the matter being remanded for fresh adjudication, the assessee made no attempt to demonstrate compliance with statutory requirements. The tribunal concluded that without specific satisfaction of section 80HHF conditions, the deduction claim was unjustified and approved the authorities' decision to reject it. Case-Laws Income Tax Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312198