2014 (1) TMI 1721

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....e Revenue is aggrieved by an order of 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.....