2013 (7) TMI 290

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....)(c) of the Income-tax Act, 1961, is the question raised in this appeal. The finding of fact recorded by the Income-tax Appellate Tribunal is that the assessee had disclosed all material facts relevant for the purpose of assessment and there was no concealment. In the present case, the assessee had claimed deduction under section 80HHC by relying upon the judgment of this court in the case of C....