Kerala H.C : Miscellaneous income such as agency commission, duty drawback, service charges and rent received cannot be included in the profit for the purpose of computation of relief under s. 80HHC of the IT Act
High Court Of Kerala Parry Agro Industries vs. JCIT Section 80HHC Asst. Year 1991-92 K.S. Radhakrishnan & V. Ramkumar, JJ. […]