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 November 2011 Year 2011 This

Deduction u/s 80HHC - Whether sale of food and beverages to the ...


Court Rules Food Sales to Foreign Airlines Qualify as Exports, Eligible for Deductions Under Income Tax Act Section 80HHC.

November 3, 2011

Case Laws     Income Tax     HC

Deduction u/s 80HHC - Whether sale of food and beverages to the foreign airlines amounts to export within the meaning of the Section 80HHC - Held yes.... - HC

View Source

 


 

You may also like:

  1. Levy of Sales Tax - sale of goods imported from foreign country - to foreign bound ships as “ship stores” - sale or not - Since the goods are to be consumed on the board...

  2. Air travel agent - The services to the foreign airlines have to be treated as export of service in terms of Rule 3 of the Export of Service Rules - AT

  3. Allowance of of deduction u/s.10AA - whether the export sales as supporting manufacturer, Sales to EOUs and SEZs are eligible for deduction u/s.10AA? - when as S.10AA...

  4. The case involved the export of services related to sales promotion of goods in India to recipients outside India. The Appellate Tribunal held that since the appellant...

  5. CESTAT held that services provided by appellant to overseas educational institutions constituted export of services, not intermediary services. The appellant rendered...

  6. Deduction u/s 80P - interest income - The tribunal noted that section 80P(2)(a)(i) allows deduction for cooperative societies engaged in banking or providing credit...

  7. The assessee claimed deduction u/s 80P(2)(d) of the Income Tax Act for interest income earned on deposits with a Cooperative Bank. The Assessing Officer and CIT(A)...

  8. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

  9. Export incentive is not eligible for deduction u/s 80IB

  10. Foreign investment by Qualified Foreign Investors (QFIs) – Hedging facilities - Circular

  11. Export of specified food commodities permitted through National Cooperative Exports Limited (NCEL) - Notification

  12. Deduction u/s. 32AB - rental income - The court analyzes the definition of "eligible business or profession" under Section 32AB(2)(i) and determines that it encompasses...

  13. Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

  14. Deduction u/s 10AA - exclusion from export turnover on account of sales to other SEZ/EOU units - it is an undisputed fact that the sale consideration is released in...

  15. Taxability/non-taxability - business of sale of packed food and beverages on board the trains run by Indian Railways besides sale of packed food items/beverages at...

 

Quick Updates:Latest Updates