#Section 80HHC
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Section 80HHC Granted as Exporters Below ₹10 Crore Must Be Treated Same as Large Exporters

Mere Pendency of Supreme Court Appeal No Ground for 263 Revision: ITAT Mumbai

Deduction u/s. 80IB and 80HHC is allowable simultaneously: ITAT Lucknow

Change of opinion cannot be basis for reassessment proceedings u/s. 148: Madras HC

Madras HC: 80HHC Deduction Allowed Without Adjusting 80IB, Follows SC

Income Already Taxed Cannot Be Retaxed as Unexplained Cash Credit: Gujarat HC

Combined Deductions Under Sections 80-IA & 80-HHC cannot exceed Profits: SC

New tax deduction claims can be made at appeal stage without revised return: Gujarat HC

Write-Back is not Turnover for Section 44AB Tax Audit: Gujarat HC

Reassessment not Change of Opinion if original assessment not involve any formation of opinion

Reassessment order passed without disposing objection raised by assessee not sustainable

Industrial unit to be treated separately and independently for computation of deduction u/s. 80-IB

Deduction under other provisions will be restricted when profit already granted deduction u/s. 80-IA

Assessment must be completed u/s. 144 when books of accounts are rejected u/s. 145(3): ITAT Jaipur
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.
