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2005 (2) TMI 42 - KERALA HIGH COURTWhether the Tribunal was right in confirming disallowance of the assessee's claim for exemption on export profits u/s 80HHC of the Income-tax Act - Held that petitioner who is proved to be a supporting manufacturer is not entitled to claim exemption without production of a valid disclaimer certificate in time issued by the Export House in Form No. 10CCAB. - The other question pertains to the confirmation of disallowance of the assessee's claim for deduction under section 80-I - The other question pertaining to deduction under section 80-I in respect of industry engaged in fish processing and packing is also decided against the assessee
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