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1998 (10) TMI 52 - HC - Income TaxExtract: .......y the Supreme Court in Cambay Electric Supply Industrial Co. Ltd. v. CIT 1978 113 ITR 84, is not applicable to the interpretation of the section 80HHC of the Act. In the light of the above, we are of the view that the questions sought to be referred do not arise for consideration in this case. The income-tax case is accordingly dismissed. No costs.
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