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2005 (2) TMI 77 - HC - Income TaxDeduction under section 80HHC(1)(b) - "Whether Tribunal is right in law and on facts, in holding that deduction under section 80HHC(1)(b) is available at 5 per cent, on the increase in the turnover of two items separately though there is a decline in overall export turnover during the present assessment year as compared to the immediately preceding year?" – Held that there is no infirmity in the impugned order of the Tribunal which would require this court to interfere - Question referred to the court is, therefore, answered in the affirmative, i.e., in favour of the assessee and against the Revenue
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