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Commissioner of Income Tax Versus M/s. Cavinkare Pvt. Ltd. - Income Tax - Case Laws

Commissioner of Income Tax Versus M/s. Cavinkare Pvt. Ltd. - Income Tax - MADRAS HIGH COURT - HC - Head office expenses - Deduction u/s 80HHC - Held that - The assessee had not maintained separate books for the export and the trading goods - Head office expenses are not attributable in entirety to exports to treat them as direct costs - Export is of trading goods and in such cases where direct and indirect cost are not identifiable as attributable to the export of such goods, the Statute prescri................................... Income Tax - Case Laws

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