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2003 (9) TMI 4 - SC - Income TaxConstitutional validity of section 80HHB(5) - in view of decision of SC in Continental Construction Ltd. v. CIT held that where the relief was clearly referable only to section 80-O, the assessee would continue to receive deduction available thereunder. But in the case of the appellants, as the consideration received was relatable only to section 80HHB, the only deduction available was under section 80HHB - hence the challenge to the constitutionality of section 80HHB(S) must fail.
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