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![Assessee cannot Claim Deduction of Refund of Sales Tax u/s 80HHC when such Income has No Direct Nexus with his Export Business: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/Madras-High-Court-Taxscan.jpg "Assessee cannot Claim Deduction of Refund of Sales Tax u/s 80HHC when such Income has No Direct Nexus with his Export Business: Madras HC [Read Judgment]")
Assessee cannot Claim Deduction of Refund of Sales Tax u/s 80HHC when such Income has No Direct Nexus with his Export Business: Madras HC [Read Judgment]
In K.H. Shoes Ltd v. ACIT, the division bench of the Madras High Court held that the Refund of Sales Tax received by the assessee is not deductible...
![Written Back Amount must be excluded while Computing Export Profits under Section 80HHC: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-Tax-Scan-1.jpg "Written Back Amount must be excluded while Computing Export Profits under Section 80HHC: Delhi HC [Read Judgment]")
![Audit Report filed at the later stage of the proceedings is not sufficient to claim benefit of Deduction u/s 80HHC: Rajasthan HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Rajasthan-High-Court-Taxscan.jpg "Audit Report filed at the later stage of the proceedings is not sufficient to claim benefit of Deduction u/s 80HHC: Rajasthan HC [Read Judgment]")
![Delay due to non-availability of a proper professional advice can be condoned: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Kolkata-TaxScan.jpg "Delay due to non-availability of a proper professional advice can be condoned: ITAT Kolkata [Read Order]")
Benefit of Deduction u/s 80HHC not applicable to Loss/Negative profits: Gujarat High Court [Read Judgment]
The division bench of the Gujarat High Court, recently held that the benefit of deduction under section 80HHC of the Income Tax Act cannot be allowed in case of loss or negative profits. The Court...
![Benefit of Deduction u/s 80HHC not applicable to Loss/Negative profits: Gujarat High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Gujarat-High-Court-Tax-Scan-1.jpg "Benefit of Deduction u/s 80HHC not applicable to Loss/Negative profits: Gujarat High Court [Read Judgment]")