1994 (7) TMI 304 - ITAT DELHI- D SPECIAL BENCH

Extract:
.......he does not lose the deduction under section 80HHC(3)(b). We also hold that the view expressed that the maximum deduction is conditioned by the allowable deduction under sub-section (3)(a) cannot be stated to be correct in law. I concur with the learned President in all the reasons given by him in his orders and also the conclusions reached by him.