Supreme Court sets aside order, remits tax case for fresh consideration due to failure to consider amended provision. The Supreme Court allowed the appeal, setting aside the original order and remitting the tax reference case to the High Court for fresh consideration due ...
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Supreme Court sets aside order, remits tax case for fresh consideration due to failure to consider amended provision.
The Supreme Court allowed the appeal, setting aside the original order and remitting the tax reference case to the High Court for fresh consideration due to the failure to consider the amended provision of the Income-tax Act. The case was restored for a new hearing along with a related writ petition, with no costs awarded.
The Supreme Court granted leave in a case regarding the retrospective operation of section 80P(2)(a)(iii) of the Income-tax Act, amended in 1998. The Court remitted the tax reference case to the High Court for fresh consideration, as the original order did not consider the amendment. The appeal was allowed, the original order was set aside, and the case was restored to the High Court for a fresh hearing along with a related writ petition. No costs were awarded.
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