2018 (7) TMI 802 - SCH - Income Tax

Benefit of Section 80HH - duty and onus on the shoulder of the assessee to show that he was also engaged in manufacturing activities - Held that - SLP dismissed.

Summary

The Supreme Court of India dismissed the special leave petition. Delay was condoned, and pending applications were disposed of. No representation for the respondent. (2018 (7) TMI 802 - SC Order)