1988 (6) TMI 65 - AT - Income Tax

Summary

The appeal is by the assessee against the disallowance of deduction under s. 80HHC of the IT Act for the assessment year 1984-85. The CIT(A) upheld the disallowance based on the provision of s. 80A(2) that the deduction cannot exceed the gross total income. The appeal was dismissed.