Bombay H.C : the Tribunal was right in coming to the conclusion that deduction under section 80-O was not allowed on the gross receipts, but only on that part of receipts which form part of the total income of the assessee
High Court Of Bombay Tata Unisys Ltd. vs. CIT Section : 80-O Assessment Year : 1985-86 M.S. Sanklecha And S.C. […]