Allowed
The Commissioner of Income Tax, v. Sud Chemie India Ltd.
Kerala HCITA/1454/2009
Case brief
AI extract
What is this about?
The High Court affirmed that indirect tax expenses are not includible under Section 80HHC following Supreme Court precedent. The Court declined to decide on the inclusion of agency commission at this stage as it was pending remand by an earlier judgment (ITA No. 645/2009). The Assessing Officer was directed to reconsider the agency commission issue within two months after hearing the assessee, who
What did the court decide?
The Court directed the Assessing Officer to re-consider the issue of agency commission within two months of hearing the assessee, after the assessee produced the certified copy of this judgment by 12.