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2012 (8) TMI 144 - HC - Income TaxScope of Section 263 - Deduction under Section 80-HHC - computed without excluding charges which fall within the scope of Explanation (baa) to Section 80HHC of the Act – Held that:- Finding of the Commissioner in the orders issued under Section 263 is that the Assessing Officer has not considered the scope of Explanation (baa) of Section 80HHC of the Act - Commissioner had only pointed out the mistake prima facie committed by the Officer in making assessment without reference to the relevant statutory provisions and directed him to re-work the relief under Section 80HHC Even though counsel for the assessee contended that for the year 1993-94 Tribunal allowed these issues on merit - with regard to the exclusions to be considered from the total income as well as the turnover covered by the Commissioner's order – matter remanded to AO
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