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Section 80HHC

Kerala H.C : Whether, on the facts and in the circumstances of the case and in the absence of a certificate from the export house being filed along with the return, the assessee is entitled to the deduction under s. 80HHC with regard to the foreign sales made ?

Avijit Das / December 4, 2002

High Court Of Kerala CIT vs. G. Krishnan Nair Sections 80HHC(4A) Asst. Year 1992-93 G. Sivarajan & K. Balakrishnan Nair, […]

Section 80HHC, Section 80VVA

Madras H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in law in directing the AO to give set off of deduction under s. 80HHC in the asst. yr. 1989-90 carried forward from the asst. yrs. 1987-88 and 1988-89 by virtue of the restrictions imposed by s. 80VVA of the IT Act ?

Avijit Das / November 25, 2002

High Court Of Madras CIT vs. S.S.C. Shoes Ltd. Sections 80HHC, 80VVA Asst. Year 1989-90 N.V. Balasubramanian & K. Raviraja

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the interest amount of Rs. 61,50,722 received on short-term deposit was income from other sources and not business income ?

Avijit Das / November 8, 2002

High Court Of Kerala K. Ravindranathan Nair vs. DCIT & Anr. Sections 80HHC G. Sivarajan & K. Balakrishnan Nair, JJ.

Section 80-I, Section 80HH, Section 80HHC

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that interest on amount deposited as guarantee fund forms part of profit derived from the export business and should be included in the profit of the assessment for computing deductions under ss. 80HH, 80HHC and 80-I ?

Avijit Das / October 7, 2002

High Court Of Madras CIT vs. N.S.C. Shoes Sections 80HH, 80HHC, 80-I Asst. Year 1986-87 R. Jayasimha Babu & K.

Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the interest income should not be excluded for the purpose of calculating the deduction under s. 80HHC of the IT Act, 1961 ?

Avijit Das / September 24, 2002

High Court Of Madras CIT vs. A.S. Nizar Ahmed & Co. Sections 80HHC Asst. Year 1989-90, 1990-91 R. Jayasimha Babu

S.C : The only reason for declining the relief to the assessee was the failure of compliance of the second proviso to s. 80HHC of the IT Act.

Avijit Das / September 9, 2002

Supreme Court Of India Karimjee (P) Ltd. vs. DCIT & ANR. Section 80HHC Asst. Year 1987-88 Syed Shah Mohammed Quadri

Madras H.C : Whether, on a true construction of the Explanation ‘(baa)’ to s. 80HHC of the IT Act interest, rent and commission are to be deducted from export profits or only net receipts, if any, after taking into account the payments ?

Avijit Das / September 9, 2002

High Court Of Madras K.S. Subbiah Pillai & Co. (India) (P) Ltd. vs. CIT Sections 80HHC, Expln. (BAA) Asst. Year

Section 147, Section 148, Section 80HHC

Kerala H.C : Whether, on the facts and in the circumstances of the case, was the Tribunal right in holding that the reopening of the assessment is valid, in a case where the assessment has been reopened under s. 147 since the time to issue a notice under s. 143(2) was over ?

Avijit Das / August 28, 2002

High Court Of Kerala CIT vs. ABAD Fisheries Sections 80HHC, 147, 148 Asst. Year 1991-92 S. Sankarasubban & K. Padmanabhan

Rajasthan H.C : Whether the learned Tribunal was right in its wisdom to allow the deduction under s. 80HHC of the Act even though the conditions as laid down or as inserted by the Expln. (aa) were not fulfilled by the assessee?

Avijit Das / August 26, 2002

High Court Of Rajasthan : Jaipur Bench Income Tax Officer vs. Vaibhav Textiles Section 80HHC Asst. Year 1990-91 Y.R. Meena

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the deduction admissible to assessee under s. 80HHC is nil?

Avijit Das / August 20, 2002

High Court Of Madras Jeyar Consultant & Investment (P) Ltd. vs. CIT Section 80HHC Asst. Year 1989-90 R. Jayasimha Babu

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