Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1989 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1989 (9) TMI 22 - BOMBAY HIGH COURTExtract: .......hat the actual exporter of goods may also be entitled to deduction under section 35B is not relevant. In the circumstances, the Tribunal, in our judgment, rightly held that the assessee was entitled to deduction under section 35 B. In the result, both the questions are answered in the affirmative and in favour of the assessee. No order as to costs.
|