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For purposes of clause (iv) of Explanation 1 to section 115JB, extent of reduction in respect of deduction available under section 80HHC has to be computed strictly in accordance with provisions of section 80HHC
Case Law Details
- Case Name
- CIT Vs. Al-Kabeer Exports Ltd. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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DECIDED BY: HIGH COURT OF BOMBAY, IN THE CASE OF: CIT Vs. Al-Kabeer Exports Ltd., APPEAL NO: ITA No. 2619 of 2010, DECIDED ON July 8/9, 2010
_____ORAL JUDGMENT______
The question of law
1. This appeal arises out of an order of the Income Tax Appellate Tribunal dated 21 October 2009 for Assessment Year 200304. The Revenue which is in appeal under Section 260A of the Income Tax Act, 1961 has raised the following substantial question of law :
“A. Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in holding that the deduction admissible vide Expl...
