2011 (10) TMI 600 - SCH - Income Tax

Deduction under Sections 80HHB and 80HHBA of the Income Tax Act, 1961 - Whether CIT(A) has erred in allowing deduction under s. 80HHBA without appreciating the distinction between the meanings of the two different expressions i.e., forming part of and in connection with.

Summary

The Supreme Court set aside the Delhi High Court's order on deduction claimed under Sections 80HHB and 80HHBA of the Income Tax Act, remitting the matter for fresh consideration. The High Court was directed to provide an authoritative pronouncement on the scope of these sections. The Department's appeal was allowed with no costs.