#Section 80HHC
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Section 263 Jurisdiction Not Upheld as Assessment Order Issued to Non-Existing Assessee: ITAT Mumbai

Section 80IA Benefit not allowed when Income Tax return filed belatedly: ITAT Nagpur

Co-operative credit society providing credit facilities only to its members not hit by section 80P(4): ITAT Mumbai

Compensation for unilaterally terminating certain obligation under agreement is business income: ITAT Mumbai

Surplus on redemption of treasury bills taxable under Capital Gains: ITAT Mumbai

Supreme Court clarifies Section 80HHC deduction for Export-Oriented Units

Deduction u/s 80HHC not available on profits earned on account of foreign exchange fluctuation

Section 154 Notice can be challenged under Article 226 of Constitution of India

Reassessment of income other than income for which AO had formed a reason is unjustified

Technical know-how fee falling under category of royalty eligible for deduction u/s. 80-O

Section 10A Deduction Precedes Set-Off of Carry-Forward Business Loss & Depreciation

Internal transfer between two EOUs eligible for exemption u/s 10B

Transfer of reserve created out of tax paid profit is not mistake rectifiable under section 154

Denial of deduction u/s. 80HHC merely stating income are not derived from export unjustified
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.
