https://www.taxtmi.com/caselaws?id=58817 Relief under section 80J was linked to the effect of a retrospective amendment in the Finance (No. 2) Act, 1980, and the legal position remained unsettled while the amendment's validity was under Supreme Court scrutiny. In that context, the Commissioner (Appeals) was justified in not finalising the claim and in directing recomputation after the Supreme Court's final decision. The Tribunal noted that this approach was consistent with other Benches and supported by the Bombay High Court, and upheld the direction to recompute the relief accordingly. The departmental appeal was dismissed. en-us Wed, 29 Sep 1982 00:00:00 +0530 Wed, 22 Dec 2010 13:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58817 Relief under section 80J was linked to the effect of a retrospective amendment in the Finance (No. 2) Act, 1980, and the legal position remained unsettled while the amendment's validity was under Supreme Court scrutiny. In that context, the Commissioner (Appeals) was justified in not finalising the claim and in directing recomputation after the Supreme Court's final decision. The Tribunal noted that this approach was consistent with other Benches and supported by the Bombay High Court, and upheld the direction to recompute the relief accordingly. The departmental appeal was dismissed. Case-Laws Income Tax Wed, 29 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58817