JEYAR CONSULTANT & INVESTMENT PVT. LTD. vs. COMMISSIONER OF INCOME TAX,MADRAS
C.A. No.-008912-008912 - 2003Supreme Court01 Apr 2015
Section 80H
X
Export Turnover
Total Turnover
11)
He also referred to the “Provisions Relating To Direct Taxes”
stated in the Finance (No.2) Bill, 1991 presented in the Budget of
1991-1992 and referred to the provisions contained therein which
relates to incentives for earning foreign exchange. It makes the
following reading:
“20. Under the existing provisions of Section
80HHC
