Asstt. Commissioner of Income Tax Versus M/s. Yash Raj Films Pvt. Ltd. - Income Tax - ITAT MUMBAI - Tri - Deduction u/s 80HHF Whether the duty draw back has to be excluded or included in the business income of the assessee while computing profits of business u/s 80HHF - Held that - Following Liberty India Vs. CIT 2009 (8) TMI 63 - SUPREME COURT According to explanation to section 80HHF - Duty drawback should be treated as separate items of revenue or income and accounted for accordingly - ................................... Income Tax - Case Laws
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