Section 44 - Saving Certain Cases - Finance (No. 2) Act, 1980

Miscellaneous 44. Saving Certain Cases Where before the 18th day of June, 1980 [being the date on which the Finance (No. 2) Bill, 1980, was introduced] the Supreme Court has, on an appeal or a reference in respect of the assessment of an assessee for any particular assessment year, held that the deduction under section 80M is to be allowed in a manner different from that provided in section 80AA of the Income-tax Act, as inserted by section 12 of this Act, then, nothing contained in the said section 80AA shall apply to the assessment of such assessee for that particular assessment year.