section 80HHE or section 80-O or section 80R or section 80RR or section 80RRA has not been allowed on the ground that such income ... section 80HHE or section 80-O or section 80R or section 80RR or section 80RRA, as the case may be, in respect of such income
Section 55 in Finance Act, 1999
55. Amendment of section 80RR.
- In section 80RR of the Income-tax Act, with effect from
account of restriction of deduction under s. 80RR . The learned counsel for the assessee relied upon the following decisions in support of the contention that ... 16th November, 1995.
It was further contended that deduction under s. 80RR has been allowed by the Department in full for asst
further contended that deduction under section 80RR has been allowed by the department in full for assessment year 1993-94 vide order ... expenses and also was justified in restricting the deduction under section 80RR in accordance with law. The learned Departmental Representative pleaded that the decision
Finance Act, 1999
UNION OF INDIA
India
Finance Act, 1999
Act 27 of 1999
Published
