1982 (9) TMI 95 - AT - Income Tax

Summary

The department appealed against the Commissioner (Appeals) order regarding relief under section 80J. The Commissioner (Appeals) set aside the ITO's order and directed to recompute the relief based on the future Supreme Court decision. The ITAT Bombay upheld the Commissioner (Appeals) decision, citing the pending Supreme Court decision on the retrospective amendment to section 80J. The appeal was dismissed. (Case: Appellate Tribunal ITAT BOMBAY-D, Citation: 1982 (9) TMI 95 - ITAT BOMBAY-D)