THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE
ITAT/71/2018HC Calcutta15 Nov 2021
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 142Section 143Section 143(3)Section 147Section 260A
depreciation is nil; or]
(iv) the amount of profits eligible for deduction under section
80HHC, computed under clause (a) or clause (b) or
clause (c) of sub-section (3) or sub-section (3A), as the
case may be, of that section, and subject to the
conditions specified in that section; or
(v) the amount of profits eligible for deduction under
