Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1048 - HC - Income TaxLoss in business – Eligible for deduction u/s 080HHC – Held that:- Following IPCA Laboratory Ltd. Vs. Deputy Commissioner of Income Tax [2004 (3) TMI 9 - SUPREME Court] - If there is a loss then no deduction would be available under section 80HHC(1) or (3)(a) or (3)(b) – Decided against assessee.
|