323 ITR

Section 80HHC

Bombay H.C : 90 per cent of recovery of freight, insurance and packing receipts amounting to Rs. 49,14,076, sales-tax set off/refund amounting to Rs. 38,33,148 and service income of Rs. 2,89,17,545 are not to be excluded from profits of business within the meaning of cl. (baa) of Explanation to s. 80HHC of the Act for the purpose of computation of deduction under s. 80HHC

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High Court Of Bombay CIT vs. Dresser Rand India (P) Ltd. Section 80HHC, Expln. (baa) Asst. Year 2002-03 Dr. D.Y. […]

Uncategorized

Bombay H.C : The assessee is not eligible for deduction under s. 80-O since he is a professional and is providing professional service and therefore it cannot be said that he was owning some intellectual property and earning income through use/exploitation of such intellectual property in view of Supreme Court’s decision in the case of NTPS

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High Court Of Bombay CIT vs. Charles M. Correa Section 80-O, Asst. Year 2003-04 Dr. D.Y. Chandrachud & J.P. Devadhar,

Sec. 2(31)

AAR : These applications are filed by two members of a consortium which was formed to bid and execute a project for Delhi Metro Rail Corporation (for short ‘DMRC’). DMRC issued tender inviting bids under the International Competitive Bidding for Mass Rapid Transport System-Phase II Contract/ Tender RS3 for design, manufacture, supply, testing, commissioning, training and transfer of technology of 156 Standard Gauge Electrical Multiple Units (‘EMUs’)

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Authority For Advance Rulings Hyundai Rotem Co., In Re Section 2(31) P.V. Reddi, J., Chairman; J. Khosla, Member AAR No.

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