one of the issues involved in such tax appeals was the effect of clause (iv) of the substituted sub-section (9) of section 80-IB and consequently, the ratio laid down by the High Court in the case of Niko Resources Ltd v.UOI ( 2015) 374 ITR 369 (Guj) (HC). Supreme Court has passed an interim order directing the High Courts where appeals were pending not to finalise them till the matter was dealt by it. On application the Tribunal decided to adjourn all the appeals sine die to be taken up after the adjudication of pending appeals before the Supreme Court . On writ by the assessee for not taking up the matters by the Tribunal ,  dismissing the petition the Court held that ,   the Tribunal could not be faulted for deciding not to proceed further with the appeals till the Supreme Court finally cleared the issues. There was no impropriety or legal error in the Tribunal choosing this option.( AY. 2003-04 to 2009-10)