1998 (11) TMI 75 - HC - Income Tax

Summary

The High Court of Kerala directed the Income-tax Appellate Tribunal to refer a question regarding the entitlement of deduction under section 80HHC of the Income-tax Act based on the terms of the contract between the assessee and the export house. The Tribunal's interpretation of the section and the need for a disclaimer certificate from the export house were key points of contention. The Court reframed the question for clarity and further consideration.