Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2000 (7) TMI 40 - BOMBAY HIGH COURT
Extract:
.......tion which is there in the other sections like sections 80P, 80HH, 80M (as it stood) is not there in section 80HHC. Therefore, the judgment of the Supreme Court in the case of Distributors (Baroda) P. Ltd. 1985 155 ITR 120, has no application to the facts of this case. Accordingly, the appeal is dismissed with no order as to costs. C. C. expedited.
