https://www.taxtmi.com/caselaws?id=351151 The High Court quashed the ITAT's order and remanded the case to the ITAT to consider the additional question of law regarding the applicability of Section 80HH. The Tribunal was instructed to conduct a factual inquiry to determine if the assessee falls under Section 80HH and, if so, to apply the law as laid down in the Indian Rayon case. All contentions, including the maintainability of the appeal, were kept open for consideration. The High Court emphasized that its observations were preliminary and not final conclusions on the factual aspects. en-us Wed, 01 Nov 2017 00:00:00 +0530 Thu, 19 Jul 2018 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351151 The High Court quashed the ITAT's order and remanded the case to the ITAT to consider the additional question of law regarding the applicability of Section 80HH. The Tribunal was instructed to conduct a factual inquiry to determine if the assessee falls under Section 80HH and, if so, to apply the law as laid down in the Indian Rayon case. All contentions, including the maintainability of the appeal, were kept open for consideration. The High Court emphasized that its observations were preliminary and not final conclusions on the factual aspects. Case-Laws Income Tax Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351151