1. ' Special leave granted.
2. ' After hearing counsel for the parties, in our opinion, the High Court was not correct in dismissing the application under section 256(2) of the Income Tax Act, 1961. A question of law does arise. We, therefore, allow the appeal and direct the Tribunal to state the case and refer the following question of law to the High Court: "Whether, on the facts and in the circumstances of the case, benefit of section 80HHC can be claimed on the total income after deduction of unabsorbed losses and unabsorbed depreciation or otherwise?"