2009 (10) TMI 112

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....es, with him) for the appellant. Harish N. Salve, Senior Advocate (Sushil Kumar Jain, Puneet Jain, Ms. Eshita Barua and Ms. Pratibha Jain, Advocates, with him) for the respondent. ORDER 1. Leave granted: 2. By consent, the matter called out and taken up for hearing. 3. In our view, an important question of law arises for interpretation of section 80-IA of the Income-tax Act, 1961 (f....

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....the above question needs factual finding(s), it may remit the case to the Income-tax Appellate Tribunal for disposal on the merits the above question only in accordance with law. 7. Accordingly, the civil appeal stands disposed of. 8. No order as to costs. S. H. KAPADIA and AFTAB ALAM JJ. Mohan Parasaran, Additional Solicitor-General of India (Arijit Prasad, Rahul Kaushik and B. V. Bal....