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| The Tax Publishers2009 TaxPub(DT) 1870 (MP-HC) : (2010) 031 (I) ITCL 0549 : (2012) 344 ITR 0581 : (2009) 227 CTR 0181 : (2009) 030 DTR 0233 S. Kumars Tyre Manufacturing Company Ltd. v. CIT
INCOME TAX ACT, 1961
Appeal (Tribunal) - Deduction under section 80HH/80-I -Allowability of
Held: Since, assessee received compensation on account of termination of technical know-how agreement with collaborator, therefore, it could not be treated as income eligible for deduction under section 80HH/80-I.
Income-tax Act, 1961, Section 254(1)
A.Y. : 1992-93
Decision: In favour of assessee. S. Kumars Tyre Manufacturing Company Ltd. v. CIT
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