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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

While computing the profits of the said unit, the turnover of ...


Profits u/s 80HHE: Exclude Other 10A Units' Turnover, Calculate Each Unit's Total Turnover Separately.

January 30, 2014

Case Laws     Income Tax     HC

While computing the profits of the said unit, the turnover of other 10A units cannot be added to arrive at the total turnover of the business as stipulated under Sub Section (3) of Section 80HHE - HC

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