M/S ALLAHDAD TANNERY,KANPUR vs. DY. COMMISSIONER OF INCOME TAX-I, KANPUR
In the result, the appeal of the assessee is allowed
ITA 620/LKW/2016[2004-05]Status: DisposedITAT Lucknow20 Aug 2025AY 2004-05
Section 143(1)Section 143(2)Section 801BSection 80HSection 80ISection 8O
80H C Held, yes [Para 7] [In\nfavour of revenue]”\nIn support of ithe above findings, some landmark judgements of Hon'ble\nApex Curt as well as High Court are as below:\n2. Shah Originals Vs. CIT 459 ITR 385 SC 21.11.2023\nThe Hon'ble (Apex Court held that “ Section 80HHC of the Income tax Act,\n1961 Deduction Exporters (Computation
