s. 80HH

By TG Team Income Tax Judiciary June 22, 2015

Case Name: Unipatch Rubber Ltd. Vs Commissioner Of Income Tax (Delhi High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Delhi High Court

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Advertisement A.CASE LAW CITATION B.BRIEF FACTS OF THE CASE AND QUESTION OF LAW BRIEF FACTS Brief Facts: The assessee is engaged in the business of manufacture and sale of rubber patches for tyre, tubes, uniseals, etc. For the period 01-01-1988 to 31-03-1989, relevant for the assessment year 1989-90, the return of income was filed by the respondent-assessee declaring Rs.53,93,390/- as income. By order dated 13-03-1992 the Assessing Officer inter alia held that deduction under Section 80-I could be allowed on the balance amount of income after it suffers a deduction under Section 80-HH. The...

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