Supreme Court · 2007 INSC 358 · Decided 30 March 2007
Commissioner of Income-Tax Thiruvananthapuram v. M/S Baby Marine Exports, Kollam
- Court
- Supreme Court of India
- Citation
- 2007 INSC 358 · [2007] 4 S.C.R. 628
- Case number
- CIVIL APPEAL No. 6146/2005
- Decided
- 30 March 2007
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- IPC; Income Tax Act
Headnote
Income Tax Act, 1961: , Section BOHHC (JA)-Export house premium:_beduction while c computing total income-Held, permissible. The short question oflaw involved in the instant appeals was-whether the export house premium received by the assessee is includible in the "profits of the D 80HHC of the. Income '.fax Act, 1961. Answering the question in the affirmative and disposing of the appeals, the Court 't· HELD 1.1 The Export House premium is an integral part of the sale E price realized by the assessee from the a;xport house and can be included in the business
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