TMI Blog2013 (3) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Mohit Jain,DR O R D E R Per B. Ramakotaiah, A.M. These M.As were preferred by assessee on the direction of the ITAT with reference to deduction of interest while calculating the deduction under section 80HHC of the Income Tax Act. It was the contention that following the decision of the jurisdictional High Court in the case of CIT vs. Asia Star Company Ltd, 326 ITR 56, the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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