https://www.taxtmi.com/caselaws?id=443362 The Tax Case Appeal was allowed, setting aside the orders of the authorities below and restoring the matter to the Assessing Officer to await the decision of the larger Bench of the Supreme Court. The substantial questions of law regarding the deduction under section 80IA and whether business profits should include deductions already allowed under section 80IB were left open as the matters were pending before the Supreme Court and a Full Bench of the High Court. The court's decision aligned with a previous judgment, disposing of the case in the same manner. en-us Tue, 05 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 08:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443362 The Tax Case Appeal was allowed, setting aside the orders of the authorities below and restoring the matter to the Assessing Officer to await the decision of the larger Bench of the Supreme Court. The substantial questions of law regarding the deduction under section 80IA and whether business profits should include deductions already allowed under section 80IB were left open as the matters were pending before the Supreme Court and a Full Bench of the High Court. The court's decision aligned with a previous judgment, disposing of the case in the same manner. Case-Laws Income Tax Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443362