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2010 (12) TMI 1225 - ITAT AHMEDABADDeduction u/s 80HHC on unite-wise - HELD THAT:- We find that the plea made by assessee that it is maintaining separate books of account for each unit i.e. units engaged in exports and units engaged in domestic sales have not been considered. In case the assessee is maintaining the separate books of account for both the units and export profit can be deduced separately, the deduction u/s 80HHC should be computed accordingly. The Assessing Officer will also consider the case laws cited by the Ld. counsel for the assessee in the cases of Eastern Leather Products (P) Ltd. v. DCIT [1998 (6) TMI 114 - ITAT DELHI-A]; CIT v. Rathore Brothers [2001 (10) TMI 72 - MADRAS HIGH COURT]. Accordingly, this issue of assessee is set aside to the file of Assessing Officer and allowed for statistical purposes. In the result, assessee’s appeal is partly allowed for statistical purposes.
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