https://www.taxtmi.com/caselaws?id=296245 The Supreme Court held that only the net amount of receipts from job works should be excluded under section 80HHC, not the gross amount. The High Court's decision to exclude the entire amount was overturned, emphasizing the distinction between gross and net receipts. The matter was remanded to the Assessing Authority for reassessment in line with the Supreme Court's ruling, ultimately favoring the revenue. en-us Mon, 16 Jul 2012 00:00:00 +0530 Mon, 12 Jul 2021 15:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296245 The Supreme Court held that only the net amount of receipts from job works should be excluded under section 80HHC, not the gross amount. The High Court's decision to exclude the entire amount was overturned, emphasizing the distinction between gross and net receipts. The matter was remanded to the Assessing Authority for reassessment in line with the Supreme Court's ruling, ultimately favoring the revenue. Case-Laws Income Tax Mon, 16 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296245