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2001 (12) TMI 4 - HC - Income TaxComputing the deduction under section 80HHC - "1. Whether, on the facts and in the circumstances of the case, will not the amounts of Rs. 10,045 and Rs. 1,17,483 received by the assessee towards quality claim and raw nut claim form part of the total turnover of the assessee and the Tribunal is right in law in excluding the two amounts from the total turnover for the purpose of computing the deduction under section 80HHC of the Income-tax Act? - 2. Whether, in view of Explanation (ba) to section 80HHC and clauses (iiia), (iiib) and (iiic) of section 28, will not turnover take into account all other receipts other than the excluded items of receipts?" - The questions are answered against the Revenue, and in favour of the assessee, and the appeal filed by the Department is dismissed
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