Bombay H.C : Having taken into consideration the relevant aspects, we are of the view that the application made by the petitioner on 10th Sept., 1997, seeking extension under s. 80HHC(2)(a) for realisation of outstanding export proceeds requires reconsideration
High Court Of Bombay R. Kantilal & Co. vs. CIT & ORS. Section 80HHC(2)(a) V.C. Daga & J.P. Devadhar, JJ. […]