M/S. VIJAY INDUSTRIES vs. COMMISSIONER OF INCOME TAX
Appeals are allowed
C.A. No.-001581-001582 - 2005Supreme Court01 Mar 2019
Bench: HON'BLE MR. JUSTICE A.K. SIKRI
Section 80H
D G M E N T
A.K. SIKRI, J.
Leave granted. Delay condoned.
2) In all these appeals issue relates to the interpretation that is to be
accorded to the provisions of Section 80HH of the Income Tax
Act, 1961 (hereinafter referred to as the ‘Act’). Section 80HH and
other related provisions, as it existed at the relevant time
