Dismissed
The Commissioner of Income Tax, Thiruvan v. M/S.Transmatic Systems Ltd., Thiruvanant
Kerala HCITA/147/2008
Case brief
AI extract
What is this about?
The Income Tax Appeal Tribunal, relying on the Supreme Court judgment in Joint Commissioner of Income Tax v. Mandideep Eng. & Pkg. Ind. P. Ltd., dismissed the appeals holding that an assessee is not entitled to claim deduction under both sections 80HH and 80I simultaneously.
What did the court decide?
Appeals dismissed following the Supreme Court judgment in Joint Commissioner of Income Tax v. Mandideep Eng. & Pkg. Ind. P. Ltd.