Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2004 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (4) TMI 259 - AT - Income TaxExtract: .......C. (iii) The export incentives alone are not sufficient to form the basis for deduction under s. 80HHC(1) but shall be eligible only for further increasing the profits derived from the export and computed in the manner laid down in sub-s. (3), in terms of the proviso thereto. 43. The appeal filed by the assessee fails and is consequently dismissed.
|