https://www.taxtmi.com/caselaws?id=16586 Omission of section 80VVA is discussed for its effect on carry forward and set-off of section 80HHC deduction, with the central issue being whether deletion of the restriction from 1 April 1988 preserves relief earned for earlier years. The Assessing Officer and Commissioner (Appeals) disallowed the claim for assessment year 1989-90, while the Tribunal, relying on J. K. K. Angappan v. ITO, treated omission as having the effect of repeal and accepted carry forward. The High Court held that this raises a question of law on the interpretation of sections 80VVA and 80HHC and directed the Tribunal to state a case and refer that question for its opinion. en-us Mon, 31 Mar 1997 00:00:00 +0530 Tue, 08 Sep 2009 16:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16586 Omission of section 80VVA is discussed for its effect on carry forward and set-off of section 80HHC deduction, with the central issue being whether deletion of the restriction from 1 April 1988 preserves relief earned for earlier years. The Assessing Officer and Commissioner (Appeals) disallowed the claim for assessment year 1989-90, while the Tribunal, relying on J. K. K. Angappan v. ITO, treated omission as having the effect of repeal and accepted carry forward. The High Court held that this raises a question of law on the interpretation of sections 80VVA and 80HHC and directed the Tribunal to state a case and refer that question for its opinion. Case-Laws Income Tax Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16586