2000 (7) TMI 995

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... which arises 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 i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X