2014 (1) TMI 1721

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.... the Tribunal of 29.07.2013 rejecting its appeal. The question of law sought to be urged is with respect to the Tribunal?s interpretation of the third proviso to sub- section 3(c)(ii) of Section 80HHC.  In the present case, the return of income was processed under Section 143(1) on 12.02.2001 for the assessment year 2000-01. The assessee had claimed Rs. 3,96,90,522/- in terms of the then exi....