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Started by CA.BHUPENDRASHAH, August 07, 2007, 09:04:56 PM

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is it the intention of the law makers  to restirct deduction u/s 80 HHC to only one incentive after the amendment?? [15 SOT Mehta Eng]? :o


bhaskar rao

Dear Sir,

Can u pl give proper citation. I found judgement of Mehta Manufactures vs. ITO 15 SOT 92. There is no judgement of Mehta Engg. Pls clarify.

In that judgement sir it was held:

"If the assessee suffers a loss as per computation under cl. (a) or cl. (b) or cl. (c) of sub. s. (3) of s.
80HHC(3), such loss is required to be set off against the amount which bears to 90 per cent of
amounts specifically categorized either under cl. (a) or under cl. (b) of the fifth proviso the same
proportion as the export turnover bears to the total turnover; word 'or' between cls. (a) and (b) of
the fifth proviso cannot be read as 'and'."

I am not getting your point about double deduction.

Sir are you referring to judgement reg. Rogini Garments where irt was held that double deduction is not possible by special bench.

Pls. clarify because 80hhc is most important issue still.

Yourd faithfully,

Bhaskar Rao ITP.