TMI Blog2021 (3) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... f/ employees as well as from the interest earned from savings bank account? - HELD THAT:- In the light of the judgment rendered by a Division Bench of this Court [ 2019 (6) TMI 1658 - MADRAS HIGH COURT ] the above tax case appeal is allowed, the impugned order passed by the Tribunal is set aside and the matter is remanded to the Tribunal to be heard and decided afresh. The substantial questions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s correct in denying the claim for deduction u/s 80P(2)(a)(i) of the Act by following their nonexistent order dated 11.1.2018 in view of their subsequent order dated 08.06.2018 read with the order dated 19.9.2018 and set aside by this Court's decision dated 06.6.2019 in TCA. No.306/2019? (ii) Whether the provisions of Section 80P(2)(a)(i) of the Act permit the claim for deduction relatabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight of the judgment rendered by a Division Bench of this Court, to which, one of us (TSSJ) was a party, in the assessee's own case in TCA.No.306 of 2019 dated 06.6.2019 , the above tax case appeal is allowed, the impugned order passed by the Tribunal is set aside and the matter is remanded to the Tribunal to be heard and decided afresh. The substantial questions of law raised are left ..... X X X X Extracts X X X X X X X X Extracts X X X X
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