Case Details

Citation(s)
2003 SLG 785 2003 SLD 785 (2003) 261 ITR 288
Delhi High Court

D.K., JAIN AND MS. SHARDA AGGARWAL, JJ.

Deprecated: str_replace(): Passing null to parameter #3 ($subject) of type array|string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 395

Smt. Reena Sethi

v.

Income Tax Officer

Law:

Section:

Section 80HHC of the Income-tax Act, 1961 - Deductions - Exporters - Whether question of entitlement to relief under section 80HHC in respect of realized bad debt pertaining to exports, involves a substantial question of law - Held, yes K.R. Manjani for the Appellant. Ms. Premlata Bansal for the Respondent. JUDGMENT 1. Having heard learned counsel for the parties, we are of the view that the order of the Income-tax Appellate Tribunal does involve a substantial question of law. 2. Admit. 3. The following question is framed for adjudication : "Whether, on the facts and in the circumstances of the case, the Tribunal was…
🔒
Continue readingLogin or create an account to access the complete content.Login / Register

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492