Separate units can be considered as separate business in computing s.80HHC relief
In a possible carve out from landmark IPCA ruling the High Court of Madras in [2022] 441 ITR 171…
......Read MoreIn a possible carve out from landmark IPCA ruling the High Court of Madras in [2022] 441 ITR 171…
......Read MoreVide ( 2022] 440 ITR 135 (Kar) the assessee withdrew claim for deduction under chapter VIA in revised return but…
......Read MoreIn 427ITR15 the assessee having deposited huge cash during the demonetization period claimed a tax holiday alleging that the cash…
......Read MoreThe M P High Court in 278ITR345 held that to be an allowable expenditure within the provisions of section 37(1)…
......Read MoreNot all repairs are entitled to the deduction. When one is using the premises of its own then the law…
......Read MoreThe Mumbai Bench of the ITAT in the case of Indian Hotels Co. Ltd. v. DCIT (107TAX205) in quashing the…
......Read MoreIn the context of computation of deduction u/s 80HHC the Jaipur Bench of the ITAT in the case of Wolkem…
......Read MoreThe Madras High Court in the case of CIT v. Premier Cotton Mills Ltd. (108TAX218) held that even substantial expansion…
......Read MoreThe Mumbai Bench of the ITAT in the case of Indian Hotels Co. Ltd. v. DCIT (107TAX205) in quashing the…
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