2023 (1) TMI 1020

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..... deduction u/s 80IB - HC held that if an assessee has claimed deduction of profit or gains under Section 80IB, deduction to that extent is not to be allowed under Section 80HHC - AO has been rightly .....

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..... 1-2023 - HON'BLE MR. JUSTICE M.R. SHAH And HON'BLE MR. JUSTICE C.T. RAVIKUMAR For the Petitioner : Mr. Nar Hari Singh, AOR Mr. Shubham Kaith, Adv. Mr. Aftab Ali Khan, AOR For the R .....

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