Dismissing the appeal of the revenue the Court held that, there was no infirmity in this. The rectification proceedings for disallowance of claim which was allowed u/s 80HHC is held to be not valid. (AY. 1983 -84 to 1985 -86)
CIT v. Harrisons Malayalam Ltd. (2019) 416 ITR 509 (Ker.)(HC)
S. 154 : Rectification of mistakes-Amalgamation of companies-Rectification for disallow claim allowed u/s. 80HHC is held to be not valid. [S. 80HHC]