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1998 (6) TMI 99 - AT - Income Tax
Extract:
....... referred to in para 13(3) falls under the provisions of s. 28(iiib) and s. 80HHC of the IT Act, 1961 making the exporter eligible to claim the necessary deduction. Accordingly, ground No. 2 relating to asst. yr. 1993-94 is held to be without any merit and is, accordingly, dismissed. 14. In the result, both the appeals of the Revenue are dismissed.