In order to look into the various issues regarding the interpretation and implementation of the provisions relating to Sec.80-HHC and 80-HHE of the Act, a Committee has been set up by the Central Board of Direct Taxes, Ministry of Finance, Government of India. CBDT vide its Circular No. 178/10/2001-ITA-I (Click Here) has decided to keep all the appeals pertaining to Sec. 80-HHC and 80-HHE, at the level of CIT (A) and not to enforce the collection of demand attributable to such issues. The assessments involving such issues pending at the level of AOs may also be kept in abeyance till 30.11.2003 by which time the decision in these issues is expected to be finalized, unless the matter is getting time-barred.