COMMISSIONER OF INCOME-TAX versus SUPER DRILLERS
Specific deduction of new industrial offer for special deduction under section 80J, 80HH and 80HAA shall be engaged in the preparation or preparation of an article engaged in excavation of industrial planning boards. Not entitled to a special deduction under JJ. 80HA and 80HA Indian Income Tax Act, 1961, section 80J, 80HA and 80HA
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