1999 (5) TMI 9 - HC - Income Tax

Summary

The High Court dismissed two petitions related to income tax deductions under sections 80G and 80HH for assessment years 1984-85 and 1985-86. The court found that the Assessing Officer wrongly withdrew the deductions already allowed, as the appellate orders did not dispute them. The Tribunal upheld the appellate orders, stating no valid reason existed to withdraw the deductions.