2010 (5) TMI 171

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..... the appellant-revenue. M.M. KUMAR, J. The instant appeal filed under Section 260-A of the Income-tax Act, 1961 (for brevity, 'the Act'), is directed by the revenue, challenging order dated 12.12.2008, passed by the Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi (for brevity, 'the Tribunal'), in I.T.A. No. 308/D/2008, in respect of the Assessment Year 2003-04. The appellant-revenue ha .....

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..... assessee was a supporting manufacturer then it would be entitled to claim benefits under Section 80HHC on production of a disclaimer certificate and fresh computation of deduction was required in view of the subsequent judgment of Hon'ble the Supreme Court. Therefore, in order to qualify for a claim of benefit under Section 80HHC, disclaimer certificate is required and the assessee has to be a su .....

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