2019 (6) TMI 228

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 80IC - whether ultravires inasmuch as the benefits granted under Section 80IC cannot be withdrawn by introduction of provisions of Section 115JB - petitioners has contended that in view of the variou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is from the gross profit and will apply only on the book profit therefore, Section 115 JB 80 IC both run in different fields - HELD THAT:- Leave granted. Hearing expedited. - Petition(s) for Speci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X