2018 (3) TMI 677 - SCH - Income Tax

Benefit of Section 80HH - proof of manufacturing - Held that - No ground to interfere with the impugned order. The special leave petition is, accordingly, dismissed. HC order confirmed 2017 (4) TMI 616 - DELHI HIGH COURT HC has held that it was the duty and onus on the shoulder of the assessee to show that he was also engaged in manufacturing activities and the gross total income declared by it also include income from manufacturing activity and on the basis of foregoing discussion we have held that the assessee is entitled for deduction u/s 80HH and 80I on the part of income earned from manufacturing activities. As it is not possible to calculate quantum of deduction and thus we find it appropriate to send the issue for limited purposes i.e. for calculation of deduction u/s 80HH on the income earned from manufacturing activities during the relevant periods under consideration for all five assessment years.

Summary

The Supreme Court dismissed the special leave petition as no grounds were found to interfere with the impugned order. Pending applications were also disposed of.