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2005 (12) TMI 49 - SC - Income TaxWhether Tribunal was justified in allowing the deduction u/s 80HHC to the assessee-company in spite of not fulfilling the pre-condition which is mandatory in order to obtain such deduction - To consider this aspect of the matter as to whether the appellant had shown any positive profit or not as such clear finding does not appear to have been arrived at by the HC - matter should be considered from this angle by the High Court - matter is remitted to the High Court
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