Bench: S/Shri Chandra Poojari, Am & George George K., Jm
80J (since omitted by Finance Act (No.2, 1996), inter alia held thus: “In this connection it may be pointed out that whenever the legislature wanted to give a restricted meaning in the manner suggested by the learned Solicitor-General it has used the expression ‘derived from’, as for instance in Section 80-J. In our view, since the expression