Section 80A

Section 80, Section 80A, Section 80B, Section 80HHC

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the AO was correct in adjusting the brought forward business loss of the earlier year(s) against the business profit of the current year and since after such adjustment, the gross total income was computed at nil, the assessee was not entitled to deduction under s. 80HHC of the IT Act, 1961 ?

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High Court Of Madhya Pradesh : Indore Bench Vippy Solvex Products Ltd. vs. CIT Sections 2(45), 80A, 80AB, 80B(5), 80HHC

Sec. 36(1)(Viii), Sec. 80AA, Section 36, Section 80M

Madhya Pradesh H.C : Whether the Tribunal was justified in its computation of gross total income for the purpose of conferral of benefit of s. 80M of the IT Act, 1961 without deducting the benefit covered under s. 36 (1)(viii) of the Act from the gross total income as provided under s. 80B(5) ?

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High Court Of Madhya Pradesh CIT vs. Madhya Pradesh Audyogik Vikas Nigam Ltd. Sections 36(1)(viii), 80AA, 80M Asst. Year 1989-90,

Section 80-I, Section 80A, Section 80AB, Section 80HHC

Rajasthan H.C : Whether, on the facts and circumstances of the case, the mistake pointed out by the AO for invoking jurisdiction under s. 154 of the IT Act can be considered as a mistake apparent from the record, which could confer jurisdiction to the AO for initiating and making orders under s. 154 of the IT Act, 1961, for the purpose of recomputing allowable deduction under ss. 80-I and 80HHC ?

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High Court Of Rajasthan CIT vs. Mewar Oil & General Mills Ltd. Sections 80A, 80AB, 80B(5), 80HHC, 80-I, 154 Asst.

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