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<h1>Supreme Court overturns High Court decision, remands case for review. Appellant seeks eligibility under Income-tax Act.</h1> <h3>AEM Usoof Versus Third Income-Tax Officer, Tuticorin, And Others</h3> AEM Usoof Versus Third Income-Tax Officer, Tuticorin, And Others - [1972] 83 ITR 451 (SC) The Supreme Court allowed the appeal, set aside the High Court's order, and remanded the case for further consideration. The appellant's writ petition was summarily dismissed by the High Court without proper examination of the facts. The appellant claimed entitlement to the proviso to section 45 of the Income-tax Act, 1922.