Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1993 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (4) TMI 8 - SC - Income TaxSection 280ZC - real exporter - We are also not convinced with the alternative reasoning of the High Court that even if it is held that the title to the goods passed to the M.M.T.C., even so Ferro-Alloys must be held to be the real exporter in view of the objective underlying section 280ZC. If the M.M.T.C. has acquired the title to the goods and is the exporter for all other purposes, it is equally the exporter for the purposes of section 280ZC
|