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2009 (10) TMI 112 - SUPREME COURTInterpretation of section 80-IA - “Whether, on the facts and circumstances of the case, the learned courts below were right in holding that the assessee was entitled to the deduction under section 80-IA of the Act on the amount of entire eligible income without reducing the amount of export incentive from the same ?” - We grant liberty to the appellant herein to move the High Court and raise the issue specifically, particularly in view of the fact that an important question of law on interpretation of section 80-IA of the Act arises for determination. - In case the High Court finds that the answer to the above question needs factual finding(s), it may remit the case to the Income-tax Appellate Tribunal
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