https://www.taxtmi.com/caselaws?id=13670 The High Court remanded the case to the Tribunal after considering the interpretation of section 80HHC of the Income-tax Act, 1961. The Court emphasized the impact of a Supreme Court decision on the case and directed the Tribunal to reevaluate based on the new legal precedent. The remand was set to allow for a fresh decision considering updated legal positions and factual aspects, with both parties having the opportunity for a new hearing. No costs were awarded, and the case was to be decided afresh within three months. en-us Mon, 20 Feb 2006 00:00:00 +0530 Sun, 06 Feb 2011 02:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13670 The High Court remanded the case to the Tribunal after considering the interpretation of section 80HHC of the Income-tax Act, 1961. The Court emphasized the impact of a Supreme Court decision on the case and directed the Tribunal to reevaluate based on the new legal precedent. The remand was set to allow for a fresh decision considering updated legal positions and factual aspects, with both parties having the opportunity for a new hearing. No costs were awarded, and the case was to be decided afresh within three months. Case-Laws Income Tax Mon, 20 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13670