Section 80HHC

Section 80HHC

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that 90 per cent of the export house premium cannot be deducted while computing the deduction under s. 80HHC in accordance with the Expln. (baa) to s. 80HHC as they are directly related to exports though a local receipt ?

High Court Of Kerala Baby Marine (Eastern) Exports vs. Assistant Commissioner Of Income Tax Sections 80HHC Asst. Year 1993-94, 1994-95

Section 80HH, Section 80HHC

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the profit derived from export is to be computed for the purpose of the relief under s. 80HHC in accordance with cl. (a) of sub-s. (3) on Assam tea without taking into account the turnover of tea from other estates, provided the business there is exclusively of export of tea?

High Court Of Kerala CIT vs. Parry Agro Industries Ltd. Section 80HHC(3) Asst. Year 1989-90 V.P. Mohan Kumar & K.K.

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 its conclusion that in respect of income derived from (a) interest receipts, (b) Modvat credits, and (c) international price rationalisation the assessee was entitled to deductions under ss. 80HH and 80-I of the IT Act, 1961 ?

High Court Of Madras CIT  vs. The Madras Motors Ltd. Sections 80HH, 80HHC(3)(b), 80-I Asst. Year 1989-90, 1990-91 V.S. Sirpurkar

Sec. 145A, Sec. 37(1), Section 145, Section 32A, Section 32AB, Section 37, Section 80HHC

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing a sum of Rs. 8,29,723 as revenue expenditure ? Whether, the Tribunal was justified in law in allowing the claim of Rs. 36.77 lacs under s. 32AB and Rs. 1,28,960 under s. 80HHC of the IT Act, 1961 ?

High Court Of Calcutta CIT vs. Berger Paints (India) Ltd. Sections 32AB, 37(1), 80HHC(4), 145, 145A Asst. Year 1988-89 Ajoy

Section 80HHC

Kerala H.C : Whether, on the facts and in the circumstances of the case, will not the amounts of Rs. 10,045 and Rs. 1,17,483 received by the assessee towards quality claim and raw nut claim form part of the total turnover of the assessee and the Tribunal is right in law in excluding the two amounts from the total turnover for the purpose of computing the deduction under s. 80HHC of the IT Act ?

High Court Of Kerala CIT vs. T.C. Usha Sections 80HHC S. Sankarasubban & C.N. Ramachandran Nair, JJ. IT Appeal No.

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