#Section 80HHC
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Income Tax
Income Tax
Section 80HHC – Leasing rights can be considered as goods -SC
Income Tax
Income Tax
Section 80HHC -Sales tax & excise duty will not form part of total turnover
Income Tax
Income Tax
Retrospective Amendment to section 80HHC Ultra Vires
Income Tax
Income Tax
Gain from foreign exchange fluctuation eligible for deduction u/s 80HHC
Income Tax
Income Tax
S. 80HHC Amendment cannot be from retrospective date
Income Tax
Income Tax
Whether quota sale receipt covered U/s. Sections 28(iiia) to 28(iiie) or S. 28(iv)
Income Tax
Income Tax
Reassessment to disallow deduction u/s. 80HHC based on audit objections & reappraisal of details furnished not valid
Income Tax
Income Tax
DEPB Income Eligible for Deduction U/s. 80HHC irrespective of Turnover
Income Tax
Income Tax
S. 80HHC – Deduction on DEPB to be computed as per SC ruling in Topman Exports
Income Tax
Income Tax
S.80HHC – DEPB credit falls under s. 28 (iiib) & DEPB premium falls under Section S.28(iiid)
Income Tax
Income Tax
S. 80HHC -Sale value less face value of the DEPB will represent profit on transfer of DEPB
Income Tax
Income Tax
Whether assessee entitled to deduction u/s 80HHC on sale made to UNICEF in India?
Income Tax
Income Tax
Section 80HHC – Face value of the DEPB will be ‘cash assistance’ against export and will fall under Section 28(iiib) of the Act -Supreme Court
Income Tax
Income Tax
For Calculating 90% of Commission, Brokerage etc under Expl (baa) to section 80HHC netting of income from expenditure is allowed
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.
