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2019 (5) TMI 108 - HC - Income TaxEligible for deduction u/s 80HH/80IA - Delay of filing the cross objection 496 days - alternate prayer seeking relief under Section 80 IA - HELD THAT:- We find that the claim of the Appellant for deduction under Section 80 IA had not been properly considered and consequently, we hold that it would only be just and proper that the matter is remitted back to the Tribunal for fresh consideration on that aspect alone. We are keeping the issue of grant or otherwise of benefit under Section 80 HH open. It will be permissible for any of the parties to approach the High Court again to raise the issue of claim for benefit under Section 80 HH if deemed necessary, on order being passed by the Tribunal on this remand order and on the claim under Section 80 IA. Consequently, keeping the issue relating to Claim of benefit under Section 80 HH open,the matter is remitted back to the Tribunal to decide the claim for benefit under Section 80IA of the Act.
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