#Section 80HHC
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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
Income Tax
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
Income Tax
Income Tax
Retrospective Amendment subsequent to Assessment Order will not attract Section 263
Income Tax
Income Tax
Excise, sales tax will not form part of total turnover Sec. 80HHC
Income Tax
Income Tax
Cessation of liability is not income from export & not eligible for deduction u/s. 80HHC
Income Tax
Income Tax
Whether deduction U/s. 80-HHC allowable in respect of export incentives
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.
