2013 (11) TMI 1048

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....ER Hemant Gupta, J.(Oral) The present appeal under Section 260-A of the Income Tax Act, 1961 (for short, 'the Act') arises out of an order passed by Income Tax Appellate Tribunal, Chandigarh Bench `A', Chandigarh (for short 'the Tribunal') for the assessment year 1992-93. After going through the record, we find that the following substantial question of law arises for consideration of thi....

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....ral interpretation has to be given to such a provision the interpretation has to be as per the working of this section. If the wordings of the section are clear then benefits, which are not available under the section, cannot be conferred by ignoring or misinterpreting words in the section. In this case we are concerned with the wordings of sub-section (3)(c) of section 80HHC. As noted earlier sub....