Case Law Details
Case Name : ACIT Vs Hindustan Mint & Agro Products Pvt. Ltd (ITAT Delhi)
Related Assessment Year : 2001- 02
Courts :
All ITAT ITAT Delhi
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RELEVANT EXTRACTS:
1. This Special Bench was constituted on the recommendation of the regular Bench which was hearing above appeals. The controversy relates to the computation of deduction u/s 80HHC to an assessee (industrial undertaking) after it has been allowed deduction u/s 80-IB of the Income Tax Act. In other words, the effect of provision of Section 80-IA(9) introduced w.e.f. 1.4.1999 is to be seen.
2. Earlier Special Bench (ITAT ‘D’ Bench) at Chennai in
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