RASHTRA UDYOG LTD. Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) MR . Khaitan, learned senior advocate submitted that in terms of the order passed by the Court, the notice was served but no one appeared. Hence we take up this matter.

(2.) THE appeal was admitted on the following substantial questions of law :

(3.) AMENDMENT of s. 80HHC, fifth proviso, which has been specifically stated as follows :