2002 (10) TMI 803 - HC - Income Tax

Summary

The Madras High Court ruled in a case involving income tax issues. The court decided in favor of the assessee regarding the exclusion of building maintenance expenditure from disallowance under section 40(c) of the Act. However, the court ruled against the assessee regarding the inclusion of excise duty incentive for computing relief under section 80HH. The decision was based on relevant case law.