https://www.taxtmi.com/caselaws?id=30580 The Supreme Court set aside the High Court's judgment on a deduction claim under Section 80P(2)(a)(i) of the Income Tax Act, 1961, due to factual misconceptions and failure to consider relevant precedent. The matter was remitted for fresh consideration, emphasizing the need for a review in light of the correct legal principles and factual context, without expressing any opinion on the case's merits. en-us Thu, 04 Sep 2008 00:00:00 +0530 Sat, 08 Nov 2008 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30580 The Supreme Court set aside the High Court's judgment on a deduction claim under Section 80P(2)(a)(i) of the Income Tax Act, 1961, due to factual misconceptions and failure to consider relevant precedent. The matter was remitted for fresh consideration, emphasizing the need for a review in light of the correct legal principles and factual context, without expressing any opinion on the case's merits. Case-Laws Income Tax Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30580