80HHC : the basis of regular income-tax profit or adjusted book profit in a case where section 115JA is applicable

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Pursuant to an appeal filed by the revenue, the Special Bench was constituted under section 255(3) to decide the specific issue as to whether deduction under section 80HHC is to be worked out on the basis of regular income-tax profit or adjusted book profit in a case where section 115JA is applicable The issue before…