2003 (1) TMI 706

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....8 has referred following question under section 256(1) of the Income-tax Act, 1961 for opinion of this Court :- "1. Whether, on the facts and in the circumstances of the case the ITAT was legally justified in holding that deductions under sections 80HH and 80-I are admissible without deducting investment allowance? 2. Whether, on the facts and in the circumstances of the case the ITAT was j....