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2007 (5) TMI 194 - SUPREME COURT
Whether section 80AB can be applied to section 80HHC - Whether, in determination of business profit u/s 80HHC, the unabsorbed business losses of the earlier years u/s 72 of the Act should be set off - two points which had been posed by the High Court for its decision are answered in the negative, i.e., against the Revenue and in favour of the assessee.
