Meaning of “Any assessment year”

Case Name : Dharamsi morarji chemical co. Ltd. V. Cbdt 
Citation : [1994] 206 itr 608 (bom.)

Court : Bombay high court

Section : 80hhb

Meaning : The word ‘any’ in section 80hhb(5) means any and every assessment year covered by section 80hhb for purpose of granting relief to the assessee covered by that section.

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