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1. Computing MAT liability under the provisions of sec.115JB, deduction u/s 80HHC shall be allowed after setting off losses suffered on export of trading goods - AT

2. Entitlement to the deduction under Section 80IB - surrendered amount - appellant was not entitled to the deduction under Section 80IB on the surrendered amount though...

3. Deduction u/s 80HHC - supporting manufacturers - Exporter stands on a completely different footing from the supporting manufacturer as the parameters and scheme for...

4. Application u/s 154 moved by assessee to carry forward and set off unabsorbed depreciation and losse - DCIT recomputed and reduced the deduction u/s 80HHC - Action of...

5. Export income - The expressions “derived from” and “since” are used in multiple instances in the Act. - Deduction u/s 80HHC - Unless the context does not permit, the...

6. Deduction u/s 80HHC - Whether sale of food and beverages to the foreign airlines amounts to export within the meaning of the Section 80HHC - Held yes.... - HC

7. Claim of refund after surrender of registration certificate - un-utilized cenvat credit - export of goods - there is no express prohibition in terms of Rule 5 - refund...

8. Claim for deduction u/s 10B - 100% EOU - Deduction was neither claimed in the original ITR or revised ITR but claimed first time during the assessment proceedings -...

9. Claim of set off against the surrendered income - in case, the surrendered amount is treated as an income from business, then assessee is entitled to get set off - HC

10. Deduction of Partner’s Remuneration from additional Business Income surrendered during survey u/a 133A - there is no restriction - claim allowed - AT