Case Law Details
Case Name : Dy. Commissioner of Income Tax V/s. M/s. Divine International (ITAT Delhi)
Appeal Number : ITA No. 1995(Del)2011
Date of Judgement/Order : 30/09/2011
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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DCIT Vs. Divine International (ITAT Delhi)- The CIT(A) has denied the deduction in respect of the addition on account of the so called sundry creditors on the ground that as per the provisions of Section 80 HHC, it is only the income derived by the assessee from the export of such merchandise which i
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