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1999 (7) TMI 4 - SC ORDERWhether, on the facts and in the circumstances of the case, benefit of section 80HHC can be claimed on the total income after deduction of unabsorbed losses and unabsorbed depreciation or otherwise - High Court was not correct in dismissing the application under section 256(2) of the Income-tax Act, 1961. A question of law does arise. We, therefore, allow the appeal and direct the Tribunal to state the case and refer the above question of law to the High Court
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