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DEPB Income Eligible for Deduction U/s. 80HHC irrespective of Turnover
Case Law Details
- Case Name
- Deputy Commissioner of Income Tax Vs M/s. Hindustan Unilever Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003-04
- Courts
- ITAT Mumbai
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In the instant appeal, there are total three grounds. Ground No. 3 is general in nature. Ground Nos. 1 and 2 raises the same issue. Both impugn the directions issued by Ld. CIT (A) to the AO to re-compute the deduction u/s 80HHC in accordance with the decision of Hon’ble Special Bench of ITAT Mumbai in the case of Topman Exports 318 ITR 87 in view of the fact that the above decision has been reversed by the Hon’ble Bombay High Court on 29.6.2010.
INCOME TAX APPELLATE TRIBUNAL, MUMBAI
ITA No.5710/M/2010 – ASSESSMENT YEAR: 2003-04
Deputy Commissioner of Income Tax
Vs...
