#Section 80HHC
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140 articlesIncome Tax
Income Tax
S.80HHC – DEPB credit falls under s. 28 (iiib) & DEPB premium falls under Section S.28(iiid)
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S. 80HHC -Sale value less face value of the DEPB will represent profit on transfer of DEPB
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Whether assessee entitled to deduction u/s 80HHC on sale made to UNICEF in India?
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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
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For Calculating 90% of Commission, Brokerage etc under Expl (baa) to section 80HHC netting of income from expenditure is allowed
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S. 80HHC – SC reverses Bomaby HC judgment in Kalpataru case, DEPB Face value covered U/s. 28(iiib)
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For section115JA/JB Deduction U/s. 80HHC to be computed with reference to the net profits in the profit and loss account – SC
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Non-compete fees of capital nature entitled for depreciation as intangible asset
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Deduction U/s. 80 HHC allowable in respect of addition made on account of creditors
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Deduction u/s. 80HHC allowed for interest on F.D. used to avail LC Facility if it have direct nexus with export business
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Deduction u/s. 80HHE has to be worked out on the basis of adjusted book profit under Section 115JA and not on the basis of the profits computed under regular provisions of law – SC
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Deduction u/s 80IA and 80HHC are to be calculated independently on the eligible profits
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Different business of the assessee can not be considered separately for the purpose of calculating the deductions under Section 80 HHC of the Act
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