https://www.taxtmi.com/caselaws?id=58679 The Tribunal upheld the Commissioner's order under section 263, finding that the Explanation was retrospective and covered orders passed under compulsion. The Tribunal determined that rice, due to processing, did not qualify as an agricultural primary commodity for deduction under section 80HHC. The Tribunal disagreed with the CIT(A)'s interpretation, ruling in favor of the assessee and setting aside the Commissioner's order, allowing the appeal. en-us Mon, 28 Sep 1987 00:00:00 +0530 Sat, 14 Mar 2020 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58679 The Tribunal upheld the Commissioner's order under section 263, finding that the Explanation was retrospective and covered orders passed under compulsion. The Tribunal determined that rice, due to processing, did not qualify as an agricultural primary commodity for deduction under section 80HHC. The Tribunal disagreed with the CIT(A)'s interpretation, ruling in favor of the assessee and setting aside the Commissioner's order, allowing the appeal. Case-Laws Income Tax Mon, 28 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58679