Gauhati H.C : Whether, on the facts and in the circumstances of the case, deduction under s. 80HHC is not to be allowed from the composite income of the assessee before application of the r. 8(1) of the IT Rules, 1962 ?
High Court Of Gauhati Williamson Financial Services Ltd. vs. CIT & Anr. Section 80HHC, 80M; IT Rule 8(1) Asst. Year […]