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2009 (11) TMI 64 - PUNJAB AND HARYANA HIGH COURTExport Incentives – Deduction u/s 80HHC – supporting manufacturer - In the assessment framed under Section 143 (3) of the Act, the Assessing Officer did not accept the contention of the assessee for computing deduction allowable to him under Section 80 HHC of the Act as per the provision of Section 80 HHC (1A) read with Section 80 HHC (3A) read with clause (baa) of explanation of Section 80 HHC of the Act, as the respondent is a supporting manufacturer, and allowed deduction of ₹ 1,40,49,120/- under Section 80 HHC of the Act, instead of ₹ 7,19,78,869/-, as claimed by the assessee – held that - upheld the claim of the assessee under Section 80 HHC of the Act as a supporting manufacturer at par with the direct exporter – deduction / exemption to be allowed – decided in favor of assessee.
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