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The SC set aside the HC's impugned orders and remitted the appeals to the HC for fresh adjudication on the raised questions of law, directing reconsideration in light of this Court's holding that s.80AB (with effect from 01-04-1981) governs the assessment years in issue and supports the revenue's stance that deductions under s.80I must be treated having regard to investment allowance/deposit claims under s.32AB. The SC instructed the HC to hear and finally decide the matters expeditiously, preferably within six months of receipt of the order. Parties are anonymized as appellant/assessee and revenue for purposes of further proceedings.
The SC set aside the HC's impugned orders and remitted the appeals to the HC for fresh adjudication on the raised questions of law, directing reconsideration in light of this Court's holding that s.80AB (with effect from 01-04-1981) governs the assessment years in issue and supports the revenue's stance that deductions under s.80I must be treated having regard to investment allowance/deposit claims under s.32AB. The SC instructed the HC to hear and finally decide the matters expeditiously, preferably within six months of receipt of the order. Parties are anonymized as appellant/assessee and revenue for purposes of further proceedings.
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