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1995 (1) TMI 105 - ITAT AHMEDABAD-C
Extract:
....... that the third aspect regarding the sequence for computing the total income for the purpose of grant of deduction u/s 80HHC made a mistake apparent from record and hence rectifiable u/s 154 of the Act. This answers the second question. 24. Let the record of the case be put before the Bench, deciding the appeal, for further orders according to law.