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Section 80HH of Income-Tax Act, 1961

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Section 80HH of Income-Tax Act, 1961 deals with Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas.

Related Cases

  • Supreme Court / High Court: Plant and machineries purchased in preceding assessment year cannot be considered as new machineries in order to claim deductions under sections 80HH and 80-I - [2011] 10 134 (Kar.)