Case Law Details
Case Name : CIT Vs Ms Orient Express (Madras High Court)
Appeal Number : Tax Case (Appeal) No. 298 and 299 of 2015
Date of Judgement/Order : 07/07/2015
Related Assessment Year :
Courts :
All High Courts Madras High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Brief of the case:
Madras High Court held in CIT V/s Ms Orient Express that the amendment to sec 80HHC would have prospective effect from 2005 not retrospective effect.
Facts of the case:
The assessee was engaged in the manufacturing business of Leather and leather garments and claimed deduction u/s 80HHC for A.Y 1999-2000 but AO denied the same on the basis that the amended provisions of sec 80HHC of IT Act which would have retrospective effect had not been fulfilled.
Contention of the assessee:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.