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2016 (7) TMI 1563 - HC - Income TaxDeduction u/s 80HHC - Tribunal holding that turnover of all independent businesses are to be clubbed and thereby rejecting the assessee's contention that turnover of only export business is required to be taken into consideration - HELD THAT:- In view of the various decisions of the hon'ble Supreme Court and the Explanation to the sections, the interpretation put forward by the Tribunal is required to be accepted. See K. RAVINDRANATHAN NAIR [2007 (11) TMI 10 - SUPREME COURT] and JOSE THOMAS. [ 2001 (11) TMI 73 - KERALA HIGH COURT ] - Consequently, the issue raised in this appeal is answered in favour of the Department and against the assessee.
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