Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1980 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (3) TMI 45 - HC - Income TaxExtract: .......milar to s. 80E. The export incentive, thus, being bound up with the manufacture, sale and export, the assessee is entitled to get the relief under s. 80E even in respect of these profits and gains. We, accordingly, answer the reference in the negative and in favour of the assessee. The assessee will be entitled to its costs. Counsel s fee Rs. 500.
|