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Commissioner of Income Tax Versus M/s The Designer.

2010 (9) TMI 1199 - PUNJAB AND HARYANA HIGH COURT

I.T.A. No.424 of 2010 - Dated:- 13-9-2010 - ADARSH KUMAR GOEL AND AJAY KUMAR MITTAL JJ. Mr. Vivek Sethi, Advocate for the Appellant. ORDER ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the assessee under Section 260-A of the Income Tax A .....

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facts and circumstances of the case, the ITAT was right in not holding that total sale consideration inclusive of face value of DEPB and premium amount received thereof represents profit chargeable under sections 28(iiid) and 28(iiie) of the Income .....

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facts and circumstances of the case, the ITAT was right in law in holding that the word profit referred to in Sections 28(iiid) and 28(iiie) of the Income Tax Act, 1961 means the difference between the sale price of DEPB and the face value of DEPB ig .....

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it under Sections 28(iiid) and 28(iiie) of the Income Tax Act, 1961 as if the face value is the cost incurred by the assessee to acquire the DEPB? (v) Whether on the facts and circumstances of the case, the ITAT was right in law in holding that the w .....

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ion of deduction under Section 80HHC of the Income Tax Act, 1961? (vi) Whether on the facts and circumstances of the case, the ITAT has failed to appreciate that deduction u/s 80HHC of the Income Tax Act, 1961 was rightly computed in accordance with .....

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