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1998 (6) TMI 101 - ITAT AHMEDABAD-B
Extract:
.......nce. 21. The next ground relates to deduction under s. 80HH. This ground is not pressed at the time of hearing. Hence the same is dismissed. 22. The next ground relates to levy of interest under s. 234B. In our view the assessee would get consequential relief in this respect. 23. In the result, the appeal is partly allowed for statistical purposes.