Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2008 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (3) TMI 326 - HC - Income TaxWhether the Tribunal was correct in law in deleting the disallowance on account of reimbursement of expenses (software services) and disallowance of deduction under section 80HHE? - Whether the action of the Tribunal in merely following its observations in relation to the assessment year 1997-98 while deleting disallowance on account of reimbursement of expenses without appreciating the differential facts of the two years is judicially justifiable? - Once the Assessing Officer allowed the deduction and the Revenue did not prefer an appeal against the said order of the Assessing Officer in so far as the present issue is concerned that would be binding on the Revenue. - Revenue is precluded from raising the issue in the present appeal – Assessee entitled to its claim of special deduction in subsequent years
|