Bombay H.C : the assessee is entitled to claim deduction u/s. 80IA on the total income after excluding profits (“deduction”) derived from export business of the two new industrial undertakings where 80HHC claim is allowed

High Court Of Bombay Indian Gum Industries Ltd. vs. JCIT & Anr. M. S. Sanklecha & Sandeep K. Shinde, JJ. Section 80IA(9A), 80-IA, 80HHC Asst. Year 1997-98 & 1998-99 Income Tax Appeal No. 802 OF 2002 13th July, 2018 Counsel appeared: S. Sriram a/w Mayank Thosar i/b B.V. Jhaveri for the Petitioner.: Suresh Kumar for…

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