COMM.OF INCOMETAX AP I HYD vs. M/S.DIAMOND HATCHERIES P.LTD HYD

80I as computed after deduction under section 32AB. We may also refer to the decision of the Special Bench of the Tribunal in the case of Century Iron and Steel Limited vs. ITO 31 ITD 117 wherein the provisions of sections 80AB and Section 80HH were considered. The Tribunal observed that Section 80HH is made subject to the provision