80HHC deduction entitlement to supporting manufacturer receiving export incentives. Matter referred to CJI
April 28, 2018
Income Tax, Supreme Court
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 …