https://www.taxtmi.com/caselaws?id=183862 The court referred the case to a larger Bench to reconsider the interpretation of the exemption under section 80-O, emphasizing the impact of statutory amendments and previous court decisions on tax law interpretation. The court did not address the disallowance of consultation fees and commission paid to the managing director, as the primary issue required further examination. The decision underscores the significance of comprehensive analysis in interpreting tax laws. en-us Tue, 14 Mar 2000 00:00:00 +0530 Thu, 23 Jun 2016 16:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183862 The court referred the case to a larger Bench to reconsider the interpretation of the exemption under section 80-O, emphasizing the impact of statutory amendments and previous court decisions on tax law interpretation. The court did not address the disallowance of consultation fees and commission paid to the managing director, as the primary issue required further examination. The decision underscores the significance of comprehensive analysis in interpreting tax laws. Case-Laws Income Tax Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183862