2012 (9) TMI 658

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..... ) indicate exclusion of book profits but reasoning in this judgment is confined to the workability of the formula in section 80HHC(3) as it stood at the material time - in favour of assessee. - CIVIL APPEAL NO. 614 OF 2008 - - - Dated:- 4-9-2012 - S.H. KAPADIA, MADAN B. LOKUR, JJ. Rajiv Dutta, Rupesh Kumar, Ms. A. Subhashini, Ms. Anil Katiyar and B.V. Balaram Das for or the Appellant. .....

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