https://www.taxtmi.com/caselaws?id=75294 The Supreme Court addressed the interpretation of section 80-IA of the Income-tax Act, 1961, focusing on whether the assessee could claim a deduction under this section without reducing the export incentive from the eligible income. The court highlighted the unresolved nature of this legal question and allowed the appellant to raise it before the High Court. Emphasizing the need for clarity on this issue, the court directed any necessary factual findings to be determined by the Income-tax Appellate Tribunal. The civil appeal was disposed of without costs by Justices S. H. Kapadia and Aftab Alam. en-us Fri, 09 Oct 2009 00:00:00 +0530 Tue, 11 Feb 2014 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75294 The Supreme Court addressed the interpretation of section 80-IA of the Income-tax Act, 1961, focusing on whether the assessee could claim a deduction under this section without reducing the export incentive from the eligible income. The court highlighted the unresolved nature of this legal question and allowed the appellant to raise it before the High Court. Emphasizing the need for clarity on this issue, the court directed any necessary factual findings to be determined by the Income-tax Appellate Tribunal. The civil appeal was disposed of without costs by Justices S. H. Kapadia and Aftab Alam. Case-Laws Income Tax Fri, 09 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75294