https://www.taxtmi.com/caselaws?id=259317 The Court concluded that the appellants are entitled to the reliefs claimed under the retrospective amendment to Section 80HHC(3). The rejection made under the amendment was found in favor of the assessee. The matter was remanded to the Assessing Officer for re-examination as per the Supreme Court's directive. The appeals were allowed accordingly, and the question concerning assessments under Section 153A was deemed academic and left open for future consideration. en-us Tue, 28 Apr 2015 00:00:00 +0530 Thu, 07 May 2015 07:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259317 The Court concluded that the appellants are entitled to the reliefs claimed under the retrospective amendment to Section 80HHC(3). The rejection made under the amendment was found in favor of the assessee. The matter was remanded to the Assessing Officer for re-examination as per the Supreme Court's directive. The appeals were allowed accordingly, and the question concerning assessments under Section 153A was deemed academic and left open for future consideration. Case-Laws Income Tax Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259317