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2014 (10) TMI 361 - ANDHRA PRADESH HIGH COURTDeduction of profits derived from Export business - Partial claim u/s 80HHC disallowed – Held that:- Mere disallowance of a part of the claim made in a return, may not vitiate, the exercise u/s 143(1)(a) of the Act, the AO is placed under obligation to ascertain the views of the assessee by issuing a notice u/s 143(2) of the Act, once the claim becomes debatable or doubtful - the AO may or may not agree with the remarks or explanation that may be offered by the assessee in response to the notice - The procedure under law, must be followed, before any part of such claim is disallowed - a claim u/s 80HHC of the Act is surrounded by several uncertainties and debatable questions of fact and law - Before the AO disallowed a part of the claim made under that provision, he ought to have issued notice u/s 143(2) of the Act - There cannot be any hard and fast rule as to when a particular aspect can be treated as debatable and when not – thus, the order of the Tribunal is upheld – Decided against revenue.
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