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2011 (11) TMI 679 - HC - Income TaxClaim for deduction u/s 80HHC denied - Held that:- The burden of proof, that the three firms were actually creditors of the assessee, and that the amount outstanding in the assessee's account was on the appellant-assessee. He could neither produce them nor their confirmation letters. It is alleged that the confirmation letters were filed on record, but were not considered. We do not find that any such argument has been raised, or any ground has been taken that the confirmation letters were produced. So far as benefit under Section 80HHC is concerned, it was for the assessee to claim reductions. Since he did not choose to claim deductions for rebate on exports, it could not be said that the authority erred in law in addition of these amounts as income.
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