2002 (9) TMI 5

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.... Mr. Mukul Rohtagi,ASG., Mr. Ranbir Chandra,Adv. And Mr. B.V. Balaram Das,Adv. ORDER Heard learned counsel for the parties. Leave is granted. The only reason for declining the relief to the assessee was the failure of compliance of the second proviso to section 80HHC of the Income-tax Act, 1961. In respect of other requirements, there is no dispute that the assessee has complied with the same.....