Hindustan Unilever Ltd. v. Dy.CIT (2024) 232 TTJ 861 / 38 NYPTTJ 1420 (Mum)(Trib) – Digest of case laws

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Home › Income-Tax Act › Hindustan Unilever Ltd. v. Dy.CIT (2024) 232 TTJ 861 / 38 NYPTTJ 1420 (Mum)(Trib)

Hindustan Unilever Ltd. v. Dy.CIT (2024) 232 TTJ 861 / 38 NYPTTJ 1420 (Mum)(Trib)

S. 80IB: Industrial undertakings-Income from sale of scraps and by-products-Directed to allow the deduction. [S.80IC]

Held that scrap and by-products are inextricably connected with the manufacturing activities carried on by the eligible units and, therefore, deduction under s. 80IB/ 80-IC is allowable in respect of sales value of scraps/by-products generated in the eligible units. (AY. 2005-06)

‹ Chopade Charitable Trust v. CIT (E) (2024) 232 TTJ 57 (UO)(Pune) (Trib)

Gujarat State Electricity Corporation Ltd. v. Dy.CIT (2024) 232 TTJ 41 (UO) (Ahd) (Trib) ›

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