#Section 80HHC
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Income Tax
Income Tax
S. 80HHC – SC reverses Bomaby HC judgment in Kalpataru case, DEPB Face value covered U/s. 28(iiib)
Income Tax
Income Tax
For section115JA/JB Deduction U/s. 80HHC to be computed with reference to the net profits in the profit and loss account – SC
Income Tax
Income Tax
Non-compete fees of capital nature entitled for depreciation as intangible asset
Income Tax
Income Tax
Deduction U/s. 80 HHC allowable in respect of addition made on account of creditors
Income Tax
Income Tax
Deduction u/s. 80HHC allowed for interest on F.D. used to avail LC Facility if it have direct nexus with export business
Income Tax
Income Tax
Deduction u/s. 80HHE has to be worked out on the basis of adjusted book profit under Section 115JA and not on the basis of the profits computed under regular provisions of law – SC
Income Tax
Income Tax
Deduction u/s 80IA and 80HHC are to be calculated independently on the eligible profits
Income Tax
Income Tax
Different business of the assessee can not be considered separately for the purpose of calculating the deductions under Section 80 HHC of the Act
Income Tax
Income Tax
When the disputed issue is decided by the Apex Court, the proceeding initiated u/s 263, against the deduction wrongly claimed by the assessee and allowed by the AO, cannot be said to be an invalid stating that there were two opinions available
Income 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
Explore the latest Section 80HHC updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
