https://www.taxtmi.com/caselaws?id=58291 The Tribunal partially allowed the appeal for the assessment years 1979-80 and 1980-81, restoring relief under section 80-O and upholding weighted deduction under section 35B. For the assessment year 1982-83, the appeal succeeded partially for statistical purposes, remanding issues of weighted deduction under section 35B and interest charge under section 215 for fresh consideration. The Assessing Officer's powers on remand were limited to specific issues, and penalty proceedings under section 273(a) were to be decided afresh. en-us Fri, 27 Jan 1989 00:00:00 +0530 Sat, 18 Dec 2010 13:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58291 The Tribunal partially allowed the appeal for the assessment years 1979-80 and 1980-81, restoring relief under section 80-O and upholding weighted deduction under section 35B. For the assessment year 1982-83, the appeal succeeded partially for statistical purposes, remanding issues of weighted deduction under section 35B and interest charge under section 215 for fresh consideration. The Assessing Officer's powers on remand were limited to specific issues, and penalty proceedings under section 273(a) were to be decided afresh. Case-Laws Income Tax Fri, 27 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58291