Insurance receipt on loss of stock & Technology transfer fee eligible for deduction U/s. 80HHC

 ITAT MUMBAI BENCH ‘C’ Cipla Ltd. versus Deputy Commissioner of Income-tax IT APPEAL NO. 5812 (MUM.) OF 2011 [ASSESSMENT YEAR 2004-05] OCTOBER  17, 2012 ORDER D. Karunakara Rao, Accountant Member  This appeal filed by the assessee on August 17, 2011 is directed against the order of the Commissioner of Income-tax (Appeals)-36, Mumbai dated February 24, 2011 in relation to the assessment year 2004-05. 2. In this appeal, the assessee raised the following grounds : “1.          The learned Commissioner of Income-tax (Appeals) has erred in confirming t...