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105 orders · Page 3 of 3
The Tribunal correctly set aside the Commissioner's order. The Commissioner's interference was not justified as the AO's order was based on a plausible view, and the Commissioner failed to demonstrate any incorrect assumption of facts or law.
The Tribunal held that the evidence of the doctor who issued the disability certificate is necessary to prove the extent of permanent disability. Without this, the loss of earning capacity cannot be determined.
The Tribunal's decision on the replacement expenditure was set aside as it relied on a Madras High Court judgment later reversed by the Supreme Court. The decision on Section 80HHC was confirmed in favour of the assessee.
The Tribunal held that Sales Tax and Excise Duty do not form part of the 'Total Turnover' for the purpose of deduction under Section 80HHC. This decision was based on a Supreme Court ruling.