Court Upholds Constitutionality of Finance Act Provisions; Section 80(5) and Section 10B(1) Not Violating Article 14.

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....Restriction on multiplicity of claims of deductions - whether Section 80(5) inserted by Finance Act, 2009 and the fourth proviso to S.10B (1)inserted by the Finance Act, 2006 arbitrary, discriminatory, unreasonable, and violative of Article 14 of the Constitution of India? - Held NO - HC....