2007 (10) TMI 61

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....-2007<br>7767 & 7768 of 2001 - -<br>Income Tax<br>ORDER 1. The main point in this appeal is as to whether the amendment to Section 80HHC of the Income-tax Act, 1961 brought about by the Finance (No....

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.... 3. In view of Circular No.621 dated 19th December 1991 issued by the Central Board Direct Taxes and the aforesaid judgment of this Court, these appeals are accepted and the orders passed by the High....