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2011 (4) TMI 103 - MADRAS HIGH COURTDeduction u/s 80HHC - Rectification of mistakes - Disallowance - Revenue or capital expenditure - whether the technical service charges and tyre retreading receipts would form part of the export business and are eligible for deduction under Section 80HHC - Held that: - the finding of the Assessing Officer that the assessee was mainly doing the business of manufacture of compressors and garage machinaries, part of which was exported and the income from lease operation is treated as not falling in the main business activities and hence, the deduction under Section 80HHC was recomputed excluding the business and other income, is well founded. - answered in favour of the Revenue
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