2009 (2) TMI 924 - HC - Income Tax

Summary

The High Court of Kerala allowed the appeal in part, setting aside the Tribunal and C.I.T.(Appeal) orders regarding relief under Section 80HHC of the Income Tax Act. The Assessing Officer was directed to recompute the eligible relief following a Supreme Court decision and giving the assessee an opportunity. The Tribunal's order on the last question was confirmed.