COMMISSIONER OF INCOME TAX Vs. RATHORE BROTHERS

JUDGEMENT

(1.) THE question that is referred in this case is, whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that Clause (b) of Sub-section (3) of Section 80HHC of the Income-tax Act, 1961, cannot be invoked in this case and the assessee is entitled to relief under Section 80HHC of the Act in respect of the entire export net profits ?