Section 80HHC, Section 80VVA

Madras H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in law in directing the AO to give set off of deduction under s. 80HHC in the asst. yr. 1989-90 carried forward from the asst. yrs. 1987-88 and 1988-89 by virtue of the restrictions imposed by s. 80VVA of the IT Act ?

High Court Of Madras CIT vs. S.S.C. Shoes Ltd. Sections 80HHC, 80VVA Asst. Year 1989-90 N.V. Balasubramanian & K. Raviraja […]