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2020 (1) TMI 732 - HC - Income TaxDeduction u/s 80HHC - excluding from the total business income the labour charges and Labour Commission for the purpose of calculating deductions - Retrospective operation of the 1991 amendment to Section 80HHC - HELD THAT:- In view of this dicta of the Supreme Court in the case of P.R. Prabhakar [2006 (7) TMI 121 - SUPREME COURT] and K.K. Doshi [2000 (8) TMI 74 - BOMBAY HIGH COURT] the foundation of the decision of the Tribunal does not survive and the question of law as framed will have to be answered against the Revenue.
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