Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 760 - AT - Income TaxClaim of deduction u/s 80HHC of the Act - Business of export of shrimps – Held that:- CIT(A) followed the decision in M/s.Avani Exports & Others Vs. CIT [2012 (7) TMI 190 - GUJARAT HIGH COURT] for deleting dis-allowance made u/s.80HHC - CIT(Appeals) has rightly placed reliance on the judgment of M/s.Avani Exports & Others Vs. CIT - So far as computation of deduction u/s.80HHC is concerned, it would be appropriate to remit the matter back to the AO for re-computation – Decided partly in favour of Revenue.
|