Case Law Details
Case Name : ACIT Vs M/s QH Talbros Ltd. (ITAT Delhi)
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Delhi
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ACIT Vs. M/s QH Talbros Ltd. (ITAT Delhi)- The first ground of appeal relates to whether DEPB benefits are eligible for deduction under Section 10B of the Act. The issue is no more res-integra as the Hon’ble Jurisdictional High Court in the case of Principle Commissioner of Income Tax Vs. Universal Precision Screws, ITA No. 392/2015, dated 06.10.2015 and CIT Vs. XLNC Fashions, ITA No. 438/2014, dated 01.09.2014 and CIT Vs. Hritnik Exports Pvt. Ltd., ITA No. 219 & 239 of 2014, dated 13th November, 2014 held that the business profit should be considered for the purpose of deduction und...
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