M/s Hindustan Mint & Agro Products P. Ltd. (Delhi Special Bench)

Whether in view of the provision of Section 80IA (9) r.w.s 80IB (13), the deduction of income under Chapter VI-A can be allowed on entire profit and gains of an undertaking or an enterprise of an assessee or it is to be allowed on such profit and gains as reduced by deduction claimed and allowed u/s 80IB / 80IA.

Copy of judgement of special bench is not available & will be sent later on.

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