For purposes of clause (iv) of Explanation 1 to section 115JB, extent of reduction in respect of deduction available under section 80HHC has to be computed strictly in accordance with provisions of section 80HHC

DECIDED BY: HIGH COURT OF BOMBAY, IN THE CASE OF: CIT Vs. Al-Kabeer Exports Ltd., APPEAL NO: ITA No. 2619 of 2010, DECIDED ON July 8/9, 2010

_____ORAL JUDGMENT______

The question

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