#Section 80HHC
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Income Tax
Income Tax
Deduction u/s. 80HHC allowable only against profit from export business- SC
Income Tax
Income Tax
Income having no nexus with exports is to be included while deducting 90% of receipt u/s 80HHC clause (baa)
Income Tax
Income Tax
Deduction u/s 80HHC is to be allowed to the extent of Gross Total Income
Income Tax
Income Tax
Depreciation optional- Assessee can claim Depreciation partly in respect of certain block of assets & not in respect of other
Income Tax
Income Tax
Section 80HHC- SC Explains meaning of Turnover- Sale proceeds of scrap is not ‘turnover’
Income Tax
Income Tax
AO cannot make addition on ground, which is not subject matter of remand proceedings
Income Tax
Income Tax
Prior to AY 1992-93, interest receipts not to be excluded from ‘Profit of the Business’ for Sec. 80HHC calculations
Income Tax
Income Tax
Insurance receipt on loss of stock & Technology transfer fee eligible for deduction U/s. 80HHC
Income Tax
Income Tax
S. 10A Expenses Reduced from Export Turnover Needs to be reduced from Total Turnover too
Income Tax
Income Tax
Deduction U/s. 80HHC is allowable only after adjustment of unabsorbed depreciation of earlier years from current year profit
Income Tax
Income Tax
Section 80HH and 80-IA deductions on income having direct nexus to industrial undertaking
Income Tax
Income Tax
Deduction U/s. 80HHC cannot be claimed on profit on which deduction U/S. 80IA already been claimed
Income Tax
Income Tax
S. 80HHC Calculation – Unrealised Export Sales will form part of Total Turnover
Income Tax
Income Tax
Deduction u/s. 80-IA is to be allowed unit-wise without deducting losses in other unit
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.
