#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.

Sales Tax Subsidy Treated as Capital Receipt Because It Was Linked to Capital Investment

Madras HC Dismisses Revenue Appeal on 80IA & 80HHC Deduction Computation

Co-founder of Flipkart stayed in India for 141 days hence was Indian national for relevant period

Revision u/s 263 Quashed: AO’s Plausible View on 80P Deduction Cannot Be Substituted by PCIT

Section 80HHC Amendment Non-Retrospective: Delhi HC Quashed Reassessment Notice

P&H HC allows Consignment-Wise BRC Accepted for Section 80HHC Deduction Claims

Section 263 Validly Invoked for Allowing Section 80P in Belated Return

DEPB Not Excludable from Gross Profit for Business Income; ITAT Deletes Addition

Reassessment Upheld Due to No Prior Examination of Section 80HHC Deduction Claim

Simultaneous Section 80IA & 80HHC Deductions Allowed Subject to 100% Cap: Madras HC

Deduction u/s 36(1)(viii) Limited to Profits from Long-Term Finance: SC

Chennai ITAT Quashes Revision Section 263 for No Error in AO’s Assessment

Foreign Exchange Loss Allowable as Liability Recognised Under Mercantile Accounting: ITAT Delhi

Deduction Denied for Non-Lending Income: Supreme Court Restricts Section 36(1)(viii) to First-Degree Lending Profits
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.
