2 results for “section 68”+ Section 260Aclear
Sorted by relevance
In the result, this appeal of the Revenue is dismissed
Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Haswani Handicrafts, Central Circle-2, B-2, Bank Colony, Ummaid Jodhpur. Bhawan Palace Road, Rai Ka Bag, Jodhpur. Pan No. Aabfh 5114 P
260A of the Act the Hon'ble High Court vide order dated 29/01/2013 in DBITA no.101/2007 confirmed the order of ITAT and dismissed Revenue's appeal. Relevant portion of the decision is reproduced below:- " 13. Therefore, we are of the considered opinion that the learned ITAT was justified in allowing the deduction under section 80HHC