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| The Tax Publishers2020 TaxPub(DT) 0552 (Bom-HC) INCOME TAX ACT, 1961
Section 80HHC
The question of law was already answered by this Court in case of Associated Capsules (P.) Ltd. v. Dy. CIT (2011) 197 Taxman 84 (Bom) : (2011) 332 ITR 42 (Bom.) : 2011 TaxPub(DT) 0816 (Bom-HC) in favour of the assessee and against the revenue.
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Deduction under section 80HHC - Excluding deduction available under section 80-IB for computation of total income - Computation of -
Issue arose under consideration as to whether Tribunal erred in taking the view that assessee was entitled to deduction under section 80HHC on the total income after excluding the deduction available under section 80-IB. Held: The question of law was already answered by this Court in case of Associated Capsules (P.) Ltd. v. Dy. CIT (2011) 197 Taxman 84 (Bom) : (2011) 332 ITR 42 (Bom.) : 2011 TaxPub(DT) 0816 (Bom-HC) in favour of the assessee and against the revenue.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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