#Section 80HHC
Log in to FollowLatest Section 80HHC updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Section 80-IA(9) Restricts Double Deduction Without Reducing Gross Total Income: Madras HC

Section 80-IB Deduction Not Reducible Before Computing Section 80HHC Relief: Madras HC

DEPB & Duty Drawback Ineligible Under Section 80-IB, Section 80-IA Issue Remanded: Madras HC

Computer Software Eligible for 60% Depreciation: ITAT Chennai

Sales Tax Remission Is Capital Receipt as It Promoted Industrial Expansion: Calcutta HC

Section 263 Revision Quashed as AO Adopted a Possible View on Section 80IA Deduction

Retrospective Amendment Requires Addition of Bad Debt Provision to MAT Profits: Madras HC

Section 80IB Deduction Cannot Be Reduced by Section 80HHC Deduction During Computation: ITAT Delhi

Madras HC Remands Matter on Sequential Deduction Under Sections 80IB & 80HHC Following SC Ruling

Reopening Invalid Due to Change of Opinion on Same Material: Bombay HC

Reassessment After 4 Years Quashed as No Failure to Disclose Material Facts: Bombay HC

No Reduction of 80-IA Deduction in 80HHC Computation Where Profits Are Distinct: Calcutta HC

80P Deduction Allowed on Bank Interest – Bang ITAT Follows Karnataka HC, Distinguishes Totgars

ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
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.
