2013 (3) TMI 712

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....by: Mrs. Vasanthi Patel Department by: Shri Mohit Jain,DR O R D E R Per B. Ramakotaiah, A.M. These M.As were preferred by assessee on the direction of the ITAT with reference to deduction of interest while calculating the deduction under section 80HHC of the Income Tax Act. It was the contention that following the decision of the jurisdictional High Court in the case of CIT vs. Asia Star C....