Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (11) TMI 23 - HC - Income TaxWhether the Tribunal was right in law in holding that the income from the sale of scrap is not relatable to the industrial activities of the assessee for the purpose of section 80HH of the Income-tax Act, 1961, and, as to whether it was right in not granting relief under section 80HH of the Act in respect of the amount received from the insurance company for the loss in transit of the raw materials imported by the assessee – Both questions are answered against the assessee.
|