2012 (10) TMI 1201

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.... Three questions of law raised by the revenue read thus: a) Whether on the facts and in the circumstances of the case the ITAT was correct in holding that the transit income and cash discount are to be considered as part of profits of business while allowing deduction u/s. 80 HHC? b) Whether on the facts and in the circumstances of the case the ITAT was correct in holding that the Plant and Ma....