The Madras High Court has held that deduction under Section 80HHC cannot be computed after reducing the deduction claimed under Section 80IA, reaffirming the principles laid down by the Supreme Court. The bench of Justice Dr. G. Jayachandran and Justice Shamim Ahmed allowed the appeal filed by M/s. Rogini Garments and set aside the order…
S. 80HHC Deduction Can’t Be Reduced by Prior S. 80IA Deduction: Madras High Court
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
Latest articles
Notification
RBI Issues Final Directions on Relief Measures in Areas Affected by Natural Calamities
The Reserve Bank of India (RBI) has issued final directions on relief measures to...
Indirect Taxes
CESTAT Allows SEZ Refund Despite Wrong Notification Citation
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
DRI | No Liability Of Customs Broker Without Knowledge of Undervaluation Of Imported Goods: CESTAT
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
No Interest, Penalty or Redemption Fine Leviable on IGST Demand Prior to 16.08.2024: CESTAT
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
More like this
Notification
RBI Issues Final Directions on Relief Measures in Areas Affected by Natural Calamities
The Reserve Bank of India (RBI) has issued final directions on relief measures to...
Indirect Taxes
CESTAT Allows SEZ Refund Despite Wrong Notification Citation
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
DRI | No Liability Of Customs Broker Without Knowledge of Undervaluation Of Imported Goods: CESTAT
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...

