https://www.scconline.com/blog/post/2020/11/28/madras-hc-refuses-to-decide-vires-of-section-40aiib-of-the-income-tax-act-pending-assessment-proceedings-sc-disapproves-the-approach/
Madras HC refuses to decide vires of Section 40(a)(iib) of the Income Tax Act pending assessment proceedings. SC disapproves the approach