https://www.taxtmi.com/caselaws?id=26289 A reference on entitlement to relief under section 80K was not answered because the Tribunal had dismissed the Revenue's appeals without deciding them on merits, relying instead on a similar relief granted to the company. The High Court stated that appeals filed within time under the Act must be adjudicated on their substance by the Tribunal, and if needed the hearing could be deferred until related references were decided. As no merits determination had been made in the underlying appellate order, the Court declined to pronounce on the referred question and left the parties to bear their own costs. en-us Wed, 22 Jan 1986 00:00:00 +0530 Thu, 04 Feb 2010 10:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26289 A reference on entitlement to relief under section 80K was not answered because the Tribunal had dismissed the Revenue's appeals without deciding them on merits, relying instead on a similar relief granted to the company. The High Court stated that appeals filed within time under the Act must be adjudicated on their substance by the Tribunal, and if needed the hearing could be deferred until related references were decided. As no merits determination had been made in the underlying appellate order, the Court declined to pronounce on the referred question and left the parties to bear their own costs. Case-Laws Income Tax Wed, 22 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26289