Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2004 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (11) TMI 33 - KERALA HIGH COURTExemption on export profits claimed under section 80HHC - isclaimer certificate in Form No. 10CCAB - appellant never produced the disclaimer certificate - It is a mandatory requirement of section 80HHC(4A) that a disclaimer certificate in Form No. 10CCAB should be filed along with return and the object of the said provision is to prevent the export houses as well as supporting manufacturers from claiming exemption on the profit of the very same export turnover – appeal of assessee dismissed
|