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2014 (9) TMI 730 - HC - Income TaxRejection of claim of higher deduction u/s 80HHC – Held that:- Following the decision in Goetze (India) Ltd. Vs. Commissioner of Income Tax [2006 (3) TMI 75 - SUPREME Court] - the question of law is answered in favour of the assessee, but with an order of remand as the claim u/s 80HHC will have to be examined by the AO as is requested by the counsel for the Revenue - The entire claim including the question whether the assessee was a manufacturer and was entitled to claim deduction at a higher rate u/s 80HHC can be examined by the AO - the matter relates to AY 1993-94 but notwithstanding the time gap, the assessee will have to produce and prove their claim along with necessary documents – Decided in favour of assessee.
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