Tag: 80HHC Deduction

80HHC deduction entitlement to supporting manufacturer who receives export incentives as duty draw back,  Duty Entitlement Pass Book etc.-SC refers the question to larger Bench The instant judgment was given in a batch of appeals filed by the Revenue in relation to the interpretation of the provisions contained …

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 …