Section 80HHC Archives - Page 28 of 29

Madras H.C : Provided further that an amount equal to the amount of the deduction under this sub-section is debited to the P&L a/c of the previous year in respect of which deduction is to be allowed and credited to a reserve account to be utilised for the purposes of the business of the assessee.

Avijit Das / October 31, 2001

High Court Of Madras CIT vs. Sri Jayajothi & Co. (P) Ltd. Section 80HHC Asst. Year 1988-89 R. Jayasimha Babu […]

Avijit Das / September 11, 2001

High Court Of Gujarat CIT vs. Arvind Mills Ltd. Sections 37(1), 40(c), 40A(5), 80AB, 80HHC, Rule 6D Asst. Year 1984-85

Avijit Das / March 22, 2001

High Court Of Rajasthan J.L. Khaturia vs. Union Of India & Ors. Section 80HHC(2)(a) Asst. year 1998-99 Rajesh Balia, J.

Avijit Das / February 12, 2001

High Court Of Rajasthan CIT vs. Motilal R. Minda Sections 80HHC, 256(2) Asst. year 1987-88 Rajesh Balia & Sunil Kumar

Avijit Das / January 9, 2001

Supreme Court Of India Sea Pearl Industries & Ors. Etc. vs. CIT Sections 80HHC Asst. Year 1983-84, 1985-86, 1986-87 S.P.

Avijit Das / August 1, 2000

High Court Of Bombay CIT vs. Pravin M. Mehta Section 80HHC Asst. Year 1990-91 S.H. Kapadia & J.N. Patel, JJ.

Avijit Das / July 31, 2000

High Court Of Bombay CIT vs. Kantilal Chhotalal Section 80HHC Asst. Year 1989-90 S.H. Kapadia & J.N. Patel, JJ. IT

Avijit Das / July 25, 2000

High Court Of Bombay CIT vs. Ravi Ratan Exports (P) Ltd. Sections 80HHC Asst. Year 1989-90 S.H. Kapadia & J.N.

Avijit Das / July 24, 2000

High Court Of Bombay CIT vs. Shirke Construction Equipments Ltd. Sections 80AB, 80HHC Asst. Year 1995-96 S.H. Kapadia & J.N.

Avijit Das / February 14, 2000

High Court Of Bombay Karimjee (P) Ltd. vs. DCIT & Anr. Sections 80HHC, 260A Asst. Year 1987-88 S.H. Kapadia &