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1 - 10 of 23 (0.42 seconds)Section 80HHC in The Income Tax Act, 1961 [Entire Act]
Section 80IA in The Income Tax Act, 1961 [Entire Act]
Section 80I in The Income Tax Act, 1961 [Entire Act]
Section 80IB in The Income Tax Act, 1961 [Entire Act]
Section 108 in The Income Tax Act, 1961 [Entire Act]
Section 10A in The Income Tax Act, 1961 [Entire Act]
The Commissioner Of Income Tax vs M/S Supreme Overseas Exports India ... on 1 June, 2010
We also
respectfully note that the Hon'ble Jurisdictional High Court of Delhi in the recent
decision dated 13.11.2013 in the case of CIT vs. Hritnik Export (P) Ltd., (Supra) have
upheld the ratio of the decision of Special Bench of ITAT Indore in the case of Maral
Overseas Ltd.,(Supra) and the ld. CIT. DR has miserably failed to point out any specific
and direct judgment on the issue which may compel us to take deviated view of stand
from the Special Bench order (Supra).