Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

If there was no material difference between Sections 80HHC and ...

Case Laws     Income Tax

May 17, 2014

If there was no material difference between Sections 80HHC and 80HHE, there was no reason to legislate Section 80HHE because export of computer software in any event would have been covered by Section 80HHC - HC

View Source

 


 

You may also like:

  1. Nature of surrendered income - Claim of deduction under Section 80HHC on account of export - HC

  2. Reopening of assessment u/s 147 was based on reasons to believe the difference between total cash sales and cash sales reflected in books. Held: Reopening was made only...

  3. Formation of belief by the Assessing Officer that income has escaped assessment is the crux of the reopening provision. The reasons recorded must be based on tangible...

  4. Issues relating to export of computer software Direct tax benefits -Clarification reg. - Circular

  5. Deduction u/s 80O or 80HHE - one cannot make Section 80-O as an alternate to an allowability of the deduction under Section 80HHE for the purpose of better tax deduction - HC

  6. Claim of deduction u/s 80HHE - job of data entry has been notified as being computer software service. Therefore, the assessee is entitled to the benefit of Section 80HHE. - HC

  7. Validity of reopening of assessment u/s 147 - Reasons to believe - The Assessing Officer, in the event of challenge to the reasons, must be able to justify the same...

  8. Reopening of assessment u/s 147 - reasons to believe - no income under the head income from House Property has been offered by the assessee during the year under...

  9. Disallowance under the Explanation under sub-section (4A) of section 80HHC - assessee is exporting directly to the buyers and also through export houses - submission of...

  10. Deduction u/s 10A - what is required to be excluded in the export turnover are only freight, telecommunication charges or insurance attributable to the delivery of...

  11. Export income - The expressions “derived from” and “since” are used in multiple instances in the Act. - Deduction u/s 80HHC - Unless the context does not permit, the...

  12. Reopening of assessment u/s 147 - Eligibility of reason to believe - “Reason to believe” or ‘Reasons to suspect” - According to us, when the AO receives information of...

  13. Validity of re-assessment proceedings initiated u/s.148 - If the reasons recorded are silent or there is no reference of any material, then other extraneous material...

  14. Reassessment notice u/s 148 - “reason to believe" must be interpreted that the AO on receipt of any such new material or materials in relation to the non furnishing of...

  15. Money Laundering - scheduled offence - proceeds of crime - There is a distinct difference in the reason to believe appearing in Section 17 and the reason to believe in...

 

Quick Updates:Latest Updates