Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2002 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (12) TMI 76 - HC - Income Tax"(1) Whether, on the facts and in the circumstances of the case and in the absence of a certificate from the Export House being filed along with the return, the assessee is entitled to the deduction under section 80HHC with regard to the foreign sales made? - (2) Whether, on the facts and in the circumstances of the case and on an interpretation of sub-section (4A) of section 80HHC read with State Level Committee v. Morgardshammar India Ltd. and Dr. Mrs. Renuka Datla v. CIT is not the provision mandatory and does not non-compliance of the provision result in disallowance of the deduction? - (3) Whether, on the facts and in the circumstances of the case and in the light of the Supreme Court decision in Keshavji Ravji and Co. v. CIT and also in the absence of a statutory requirement like the one in subsection (4A) of section 80HHC, the Tribunal is justified in relying on CIT v. Malayalam Plantations Ltd. and does the same have application in the case on hand?" - the questions of law framed for the decision of this court are answered against the Revenue and in favour of the assessee. In other words, questions Nos. 1 and 3 are answered in the affirmative and question No. 2 in the negative. Accordingly, the appeal fails and it is dismissed.
|