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Case Law Details

Case Name : Deputy Commissioner of Income Tax Vs M/s. Hindustan Unilever Ltd. (ITAT Mumbai)
Related Assessment Year : 2003-04
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In the instant appeal, there are total three grounds. Ground No. 3 is general in nature. Ground Nos. 1 and 2 raises the same issue. Both impugn the directions issued by Ld. CIT (A) to the AO to re-compute the deduction u/s 80HHC in accordance with the decision of Hon’ble Special Bench of ITAT Mumbai in the case of Topman Exports 318 ITR 87 in view of the fact that the above decision has been reversed by the Hon’ble Bombay High Court on 29.6.2010.

INCOME TAX APPELLATE TRIBUNAL, MUMBAI

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