https://www.taxtmi.com/caselaws?id=121480 The Tribunal dismissed both the revenue's and the assessee's appeals, affirming the CIT(A)'s decisions. It held that the application of Sections 143(3) and 145(3) was incorrect, labor charge receipts should be included in business profits for Section 80HHC, and head office expenses should be allocated to the eligible unit for Section 80-IB deductions. en-us Thu, 09 Apr 2009 00:00:00 +0530 Thu, 19 Dec 2024 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121480 The Tribunal dismissed both the revenue's and the assessee's appeals, affirming the CIT(A)'s decisions. It held that the application of Sections 143(3) and 145(3) was incorrect, labor charge receipts should be included in business profits for Section 80HHC, and head office expenses should be allocated to the eligible unit for Section 80-IB deductions. Case-Laws Income Tax Thu, 09 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121480