https://www.taxtmi.com/caselaws?id=11159 A retrospective insertion of Explanation (b) altered the statutory test for eligibility under section 80HHA by deeming a small-scale industrial undertaking to be one recognised as such under section 11B of the Industries (Development and Regulation) Act, 1951 on the relevant date. Because the Assessing Officer and appellate authorities had not examined the claim under the amended basis, the matter required fresh consideration with evidence before eligibility could be determined. The appellate orders were set aside and the assessment remitted for reconsideration under the retrospective amendment, while the reference questions were left unanswered. en-us Mon, 24 Mar 2003 00:00:00 +0530 Sat, 01 Aug 2009 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11159 A retrospective insertion of Explanation (b) altered the statutory test for eligibility under section 80HHA by deeming a small-scale industrial undertaking to be one recognised as such under section 11B of the Industries (Development and Regulation) Act, 1951 on the relevant date. Because the Assessing Officer and appellate authorities had not examined the claim under the amended basis, the matter required fresh consideration with evidence before eligibility could be determined. The appellate orders were set aside and the assessment remitted for reconsideration under the retrospective amendment, while the reference questions were left unanswered. Case-Laws Income Tax Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11159