HC: Reverses ITAT, grants Sec 80HHB benefit; Assessee's foreign project, not repair & maintenance work


Conclusion

Madras HC reverses ITAT order for AY 2001-02, holds that assessee's project in Abu Dhabi for 'refinery shut down' qualifies as 'foreign project' entitled to deduction u/s 80HHB(2);...

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