Case Name : Dharamsi morarji chemical co. Ltd. V. Cbdt
Citation :  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.