1998 (11) TMI 23

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....he Revenue, the following question of law has been referred to us: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the relief under section 80HH of the Income-tax Act, 1961, computed by the Commissioner of Income-tax in his order under section 263 of the Act was wrong and cancelling the same and thereby restoring the deduction allowed in t....