https://www.taxtmi.com/caselaws?id=21911 Deduction under section 80K was treated as conditional on first establishing the company's entitlement to deduction under section 80J. The Tribunal's direction to ascertain that foundational entitlement before granting relief was found legally proper, because the assessee could not obtain the 80K benefit unless the prior 80J basis existed. On that reasoning, the Allahabad HC held that the Tribunal had committed no error and declined to answer the question referred under section 256(1), treating it as not arising from the Tribunal's order. en-us Tue, 02 Apr 1991 00:00:00 +0530 Fri, 04 Dec 2009 11:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21911 Deduction under section 80K was treated as conditional on first establishing the company's entitlement to deduction under section 80J. The Tribunal's direction to ascertain that foundational entitlement before granting relief was found legally proper, because the assessee could not obtain the 80K benefit unless the prior 80J basis existed. On that reasoning, the Allahabad HC held that the Tribunal had committed no error and declined to answer the question referred under section 256(1), treating it as not arising from the Tribunal's order. Case-Laws Income Tax Tue, 02 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21911