80CC deduction to shareholders of Ambalal Sarabhai Enterprises.

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....f the equity shares, made by it on 31-3-1982. 2. Section 80-CC provides for a deduction from the total income of the individuals, HUFs and Association of Persons or Bodies of individuals consisting only of husband and wife governed by the system of community of property in force in the Union Territories of Dadra and Nagar Haveli and Goa, Daman, Diu in respect of cost of equity shares purchased ....