Case Law Details
Case Name : M/s. K.H. Shoes Limited Vs The Assistant Commissioner of Income Tax (Madras High Court)
Appeal Number : Tax Case Appeal No. 731 of 2007
Date of Judgement/Order : 21/04/2017
Related Assessment Year : 1999-2000
Courts :
All High Courts Madras High Court
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Refund of Sales Tax obtained by the Assessee has no direct bearing or attribute of the export component of the business carried on by the Assessee and hence the Assessee cannot seek to retain the same by deriving the benefit spelt out in Section 80HHC.
Full Text of the High Court Judgment / Order is as follows:-
This Tax Case Appeal is directed against the order passed b
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