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The High Court of Punjab and Haryana allowed the appeal by the revenue under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal. The court ruled in favor of the revenue based on a judgment of the Supreme Court in CIT v. Sterling Foods (1999) 237 ITR 579 regarding the admissibility of deduction under section 80-I on export incentives and cash compensatory assistance.
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