https://www.taxtmi.com/caselaws?id=466906 Whether a declaration under Section 158A(1) read with Rule 15A may be admitted to apply the final decision in a pending higher court matter concerning entitlement to deduction under Section 80IB(10) is the central issue; the Assessing Officer did not dispute identity of the question of law and statutory scheme permits admission, so the declaration is admitted and the appeal disposed in accordance with that declaration, directing the Assessing Officer to apply the eventual authoritative decision on the identical legal question and amend the assessment if required, with the assessee precluded from re raising the same legal point. en-us Mon, 09 Sep 2024 00:00:00 +0530 Thu, 26 Feb 2026 03:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466906 Whether a declaration under Section 158A(1) read with Rule 15A may be admitted to apply the final decision in a pending higher court matter concerning entitlement to deduction under Section 80IB(10) is the central issue; the Assessing Officer did not dispute identity of the question of law and statutory scheme permits admission, so the declaration is admitted and the appeal disposed in accordance with that declaration, directing the Assessing Officer to apply the eventual authoritative decision on the identical legal question and amend the assessment if required, with the assessee precluded from re raising the same legal point. Case-Laws Income Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466906