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        Income Tax

        2016 (6) TMI 1316 - HC - Income Tax

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        High Court admits tax appeal on credit period adjustment, remands Section 80IB export benefit exclusion issue. The Gujarat High Court admitted a tax appeal to consider a substantial question of law regarding the adjustment made on account of excess credit period. ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            High Court admits tax appeal on credit period adjustment, remands Section 80IB export benefit exclusion issue.

                            The Gujarat High Court admitted a tax appeal to consider a substantial question of law regarding the adjustment made on account of excess credit period. The issue regarding exclusion of export benefits from profit eligible for deduction under Section 80IB was remanded to the Assessing Officer and not considered in the appeal.


                            The Gujarat High Court admitted a tax appeal to consider a substantial question of law regarding the adjustment made on account of excess credit period. The Revenue suggested another question regarding exclusion of export benefits from profit eligible for deduction under Section 80IB, but this issue was remanded to the Assessing Officer by the Tribunal and not considered in the appeal.
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