https://www.taxtmi.com/caselaws?id=55810 The ITAT Ahmedabad-B confirmed the CIT (Appeals) order in favor of the assessee, ruling that the ITO wrongly imposed additional income tax under section 104. The assessee's contention that 80J relief qualifies for benefits under section 80K was upheld, preventing the ITO from issuing an order under section 104. The revenue's appeal was rejected. en-us Thu, 27 Aug 1981 00:00:00 +0530 Tue, 30 Nov 2010 12:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55810 The ITAT Ahmedabad-B confirmed the CIT (Appeals) order in favor of the assessee, ruling that the ITO wrongly imposed additional income tax under section 104. The assessee's contention that 80J relief qualifies for benefits under section 80K was upheld, preventing the ITO from issuing an order under section 104. The revenue's appeal was rejected. Case-Laws Income Tax Thu, 27 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55810