Non-renewal of THC cannot deprive supporting manufacturer of deduction u/s 80HHC(1A)
August 18, 2017
High Courts, Income Tax, Judgments
Non-renewal of THC cannot deprive supporting manufacturer of deduction u/s 80HHC(1A). Lgislative intent is to extend benefit either to exporter or to supporting manufacturer and not to both – High Court ABCAUS Case Law Citation: ABCAUS 2033 (2017) (08) HC Assessment Year : 1996-97 Important Case Laws Cited/relied …