Supreme Court of India
A.M. Moosa v. Commissioner of Income Tax, Trivandrum
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2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961: s.80 HHC (3)(c)-Deduction under-Held: Allowable only if there is positive profit in export of both self manufac.tured goods as well as trading goods-If there is loss in either of two then that has to be taken into account for-computing profits. Interpretation of statutes: Taxing statutes-Held: Interpretation to be as per wordings of the provision. Words and Phrases: 'profit' and 'positive profit'-Connotation of in the context of s.80HHC(3) and s.80AB of Income Tax Act, 1961. The Assessec-appellant claimed deduction under s.80-HHC of Income Tax Act, 1961. The Assessing
Authorities it was built on
Where later benches applied it
- 2015 Jeyar Consultant & Investment Pvt. Ltd. v. Commissioner of Income Tax, Madras
- 2015 Assti. Commr. of L.T. Bangalore v. M/s. Micro Labs Ltd.
Of those, 1 relied on · 1 referred to
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