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1 - 4 of 4 (0.17 seconds)Sterling Foods vs Commissioner Of Income-Tax, Karnataka on 1 June, 1984
(c) on the amount of deduction claimed u/s 80IB on
I.T.A. No.515 of 2010 2
export incentives by holding that there was no
deliberate furnishing of inaccurate particulars by the
assessee, given the fact that the decision of the
Hon'ble Supreme Court in Sterling Foods Vs. CIT
dated 15.04.1999 (237 ITR 579) disallowing claim of
deduction under Chapter VIA of the Act on export
incentives was already available to the assessee at
the time of filing of return of income for Asstt. Year
2003-04, and therefore, the assessee was evidently
filing inaccurate particulars of income in claiming
deduction u/s 80IB on export incentives?"
Section 260A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
1