Supreme Court grants deduction under section 80HHC of Income-tax Act

The Supreme Court allowed the assessee's civil appeal, granting deduction under section 80HHC of the Income-tax Act for the relevant year after compliance with the specific provision.

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The Supreme Court granted leave in the case. The assessee was denied relief due to non-compliance with a specific provision of the Income-tax Act, but after compliance, the assessee was allowed the deduction under section 80HHC for the relevant accounting year. The civil appeal was allowed with no costs.

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