#Section 80HHC
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140 articlesIncome Tax
Income Tax
S. 94 Adjustment of Loss on sale of mutual fund against profit on sale of short term investments- Penalty can be levied
Income Tax
Income Tax
Business expenditure — Entitlement provided to assessee for deduction of lease rentals on windmills used for purpose of business
Income Tax
Income Tax
Section 80-IA(9) cannot be interpreted to mean that s. 80-IA deduction has to be reduced for computing deduction U/s. 80HHC – Bombay HC
Income Tax
Income Tax
Freight and insurance cannot be regarded as costs directly attributable to trading goods within meaning of clause (b) of Explanation to sub-section (3) of section 80HHC
Income Tax
Income Tax
S. 263 If two views possible CIT have to agree with AO’s even if there is a loss of revenue
Income Tax
Income Tax
DEPB sale proceeds cannot be broken down into “profits” and “face value”.
Income Tax
Income Tax
While computing the direct cost attributable to export, the freight and insurance should be excluded for arriving at export profits
Income Tax
Income Tax
Receipts with no nexus to exports have to be excluded for while computing 80HHC deduction
Income Tax
Income Tax
Whether the ITAT was correct in law in deleting the addition of interest income from FDRs amounting to Rs.6,85,624/- under the head “Income from Other Sources” by treating it as business income
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Income Tax
If condition laid down under Section 80IA(10) are not satisfied that Sub Section cannot be invoked and no disallowance of deduction can be made
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Income Tax
Retrospective Amendment subsequent to Assessment Order will not attract Section 263
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Income Tax
Excise, sales tax will not form part of total turnover Sec. 80HHC
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Income Tax
Cessation of liability is not income from export & not eligible for deduction u/s. 80HHC
Income Tax
Income Tax
