https://www.taxtmi.com/caselaws?id=187414 The High Court of Bombay held that the refund to the NPPA was not affected by explanation 1 to Section 37 of the Act for the Assessment Year 1999-2000. The Tribunal's decision from a prior case was deemed inapplicable as the explanation was not present in the relevant year. The Registry was instructed to notify the Tribunal about the order for future cases, to be heard jointly with another Income Tax Appeal. en-us Tue, 19 Jan 2016 00:00:00 +0530 Thu, 20 Oct 2016 16:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187414 The High Court of Bombay held that the refund to the NPPA was not affected by explanation 1 to Section 37 of the Act for the Assessment Year 1999-2000. The Tribunal's decision from a prior case was deemed inapplicable as the explanation was not present in the relevant year. The Registry was instructed to notify the Tribunal about the order for future cases, to be heard jointly with another Income Tax Appeal. Case-Laws Income Tax Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187414