Kerala H.C : Whether, on the facts and in the circumstances of the case, assessee is entitled to get deduction under s. 80HHC of IT Act, 1961, before applying r. 8(1) of the IT Rules ?
High Court Of Kerala CIT vs. C.W.S. (India) Ltd. Section 80HHC Asst. Year 1985-86 Arijit Pasayat, C.J. & K.S. Radhakrishnan, […]