Dismissing the appeal of the revenue the Court held that Deduction under section 80-I should be given on profit without reducing deduction under section 80HH. (AY. 1994-95)
CIT v. Hindustan Lever Ltd. (2019) 103 taxmann.com 88 (Bom.) (HC) Editorial: SLP of revenue is dismissed; CIT v. Hindustan Lever Ltd. (2019) 261 Taxman 547 (SC)
S. 80I : Industrial undertakings -Deduction under section 80-I should be given on profit without reducing deduction under section 80HH. [S. 80HH]