https://www.taxtmi.com/caselaws?id=4098 The High Court upheld the Tribunal's decision to dismiss the Miscellaneous Petition, as it found that the additional ground regarding Section 80IA's deduction was not raised or considered during the appeal process. The Court clarified that if the revenue desired to challenge the allowability of Section 80IA, they were at liberty to file a separate appeal on the matter. en-us Wed, 30 Jan 2008 00:00:00 +0530 Sat, 26 Jul 2008 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4098 The High Court upheld the Tribunal's decision to dismiss the Miscellaneous Petition, as it found that the additional ground regarding Section 80IA's deduction was not raised or considered during the appeal process. The Court clarified that if the revenue desired to challenge the allowability of Section 80IA, they were at liberty to file a separate appeal on the matter. Case-Laws Income Tax Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4098