Case Law Details
Case Name : Addl. CIT Vs Weizmann Ltd. (ITAT Mumbai)
Related Assessment Year : 2004-2005
Courts :
All ITAT ITAT Mumbai
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Addl. CIT v Weizmann Ltd. ITAT, Mumbai
Deduction under s 80HHC
- Allowability of deduction under s 80HHC while computing the book profit under s 115JB in spite of the fact that the deduction under s 80HHC computed under cl (a), (b) and (c) of sub-s (3) or sub-s (3A) is Nil.
- Income on sale of DEPB licence is represented by entire sale proceeds of the licence and there is no logical justification in bifurcating the value of the sale consideration realised by the exporter on the transfer of the DEPB credi
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