https://www.taxtmi.com/caselaws?id=381407 The court dismissed the writ petition, upholding the statutory provision of Section 80A(5) of the Income Tax Act, 1961. The court emphasized that the provision applies to the claim itself and must be enforced by relevant authorities, including the Assessing Officer, Commissioner of Income Tax, and the Appellate Tribunal. The court also upheld the retrospective application of Section 80A(5) and rejected the argument that the restriction imposed by the provision only applies to the Assessing Officer's powers, clarifying that it applies to the claim and must be adhered to by all relevant authorities. en-us Tue, 04 Jun 2019 00:00:00 +0530 Fri, 17 Apr 2026 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381407 The court dismissed the writ petition, upholding the statutory provision of Section 80A(5) of the Income Tax Act, 1961. The court emphasized that the provision applies to the claim itself and must be enforced by relevant authorities, including the Assessing Officer, Commissioner of Income Tax, and the Appellate Tribunal. The court also upheld the retrospective application of Section 80A(5) and rejected the argument that the restriction imposed by the provision only applies to the Assessing Officer's powers, clarifying that it applies to the claim and must be adhered to by all relevant authorities. Case-Laws Income Tax Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381407