Oswal Woollen Mills Limited Versus Commissioner of Income Tax (Central) - Income Tax - PUNJAB HARYANA HIGH COURT - HC - Loss in business Eligible for deduction u/s 080HHC Held that - Following IPCA Laboratory Ltd. Vs. Deputy Commissioner of Income Tax 2004 (3) TMI 9 - SUPREME Court - If there is a loss then no deduction would be available under section 80HHC(1) or (3)(a) or (3)(b) Decided against assessee. - 2013 (11) TMI 1048 - PUNJAB HARYANA HIGH COURT - TMI - I.T.A. No.166 of 2002................................... Income Tax - Case Laws
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