TMI BlogClarification regarding provisions of sections 80HHC and 80HHE of the Income-tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... g provisions of sections 80HHC and 80HHE of the Income-tax Act, 1961. Madam/Sir, Vide letter F. No. 178/10/2001-ITA-I, dated 18th August, 2003, addressed to all the Chief Commissioners/Directors General of Income-tax, the Board had decided that all the appeals which pertain to section 80HHC and section 80HHE of the Income-tax Act, 1961, pending at the level of the Commissioner of Income-tax (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been issued in this regard. 3. The Board's direction for keeping in abeyance various appeals/enforcement of collection of demand/assessments involving such issues as mentioned in para. 1 above is extended from 30th November, 2003, till the date of issue of this letter. 4. This may please be brought to the notice of all the officers working in your region. (Sd.) Devi Sharan Singh, Under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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