2002 (3) TMI 4

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.... The judgment of the court was delivered by R. JAYASIMHA BABU J.-Two questions have been referred to us at the instance of the Revenue. The assessment years are 1983-84 and 1984-85. The questions are: "1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee is entitled to deduction under section 80L? 2. Whether, on the fac....

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....1(5) of the Act in the years prior to March, 1993, would not disable them from claiming the benefit of section 11 of the Act. The benefit of that retrospective amendment is available to the assessee as the two assessment years with which we are now concerned are subsequent to April 1, 1983, and prior to March 31, 1993. The second question, therefore, is answered by holding that the assessee ....