The Tribunal held that assessee was not entitled to the benefits of section 10A(6) of the Act for three AYs. The High Court noted that assessee had not claimed any deduction in these years and remanded the matter to the Tribunal. Subsequently the tribunal passed final order. Remedy of the assessee lay in filing an appeal under S.260A of the Act to the High Court. Thus, Supreme Court  held that it could not interfere with the order of the High Court.  (SLP (C) No. 26334 of 2017 dt. 22-04-2019) (AY. 1993-94 to 1995-96)