Bombay H.C : the assessee is entitled to claim deduction u/s. 80IA on the total income after excluding profits (“deduction”) derived from export business of the two new industrial undertakings where 80HHC claim is allowed
High Court Of Bombay Indian Gum Industries Ltd. vs. JCIT & Anr. M. S. Sanklecha & Sandeep K. Shinde, JJ. […]