2000 (7) TMI 995

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..... rises for consideration in this appeal is : Whether the Assessing Officer was justified in making adjustment under section 143(1)(a) of the Income-tax Act, 1961 ( the Act ) by computing deduction under section 80HHC by reducing the profits on account of deduction admissible under section 32A of the Act ? Section 80HHC of the Act has undergone several changes. This section has been debated in vario .....

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