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2018 (9) TMI 718 - HC - Income TaxComputation of deduction u/s 80HHC - job work charges should be excluded from the profits of the business for the purpose of computation of deduction - Held that:- The above tax appeal is dismissed and the substantial question of law framed is answered in favour of the Revenue and against the assessee. However, taking note of the decisions in ACG Associated Capsules (P) Ltd. [2012 (2) TMI 101 - SUPREME COURT OF INDIA] and Kadri Mills Ltd.[2013 (11) TMI 428 - MADRAS HIGH COURT], the matter is remanded to the Assessing Officer for the purpose of computation of the deduction in terms of the aforementioned decisions. It is needless to state that the assessee shall provide all the details before the Assessing Officer in support of their contention.
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