#Section 80HHC
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140 articlesIncome Tax
Income Tax
Claim of export turnover if foreign exchange not realised in specified period u/s 80HHC tantamount to deemed concealment of income
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Assessee can claim deduction u/s 10A for remaining years although he availed deduction u/s 80HHE in past
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Sale proceeds of scrap is not turnover for section 80HHC: SC
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In case of failure to issue proper notice to assessee, ITAT has right to review its own order
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sec 80HHC- Taxation Laws (2nd Amendment) Act, 2005 have prospective effect
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Deduction u/s. 80HHC allowable only against profit from export business- SC
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Income having no nexus with exports is to be included while deducting 90% of receipt u/s 80HHC clause (baa)
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Deduction u/s 80HHC is to be allowed to the extent of Gross Total Income
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Depreciation optional- Assessee can claim Depreciation partly in respect of certain block of assets & not in respect of other
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Income Tax
Section 80HHC- SC Explains meaning of Turnover- Sale proceeds of scrap is not ‘turnover’
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AO cannot make addition on ground, which is not subject matter of remand proceedings
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Prior to AY 1992-93, interest receipts not to be excluded from ‘Profit of the Business’ for Sec. 80HHC calculations
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Insurance receipt on loss of stock & Technology transfer fee eligible for deduction U/s. 80HHC
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Income Tax
