TMI Blog2011 (11) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... r their confirmation letters. It is alleged that the confirmation letters were filed on record, but were not considered. We do not find that any such argument has been raised, or any ground has been taken that the confirmation letters were produced. So far as benefit under Section 80HHC is concerned, it was for the assessee to claim reductions. Since he did not choose to claim deductions for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtiles; Kamal Fabrics, and Mahavir Textiles , the creditors of ₹ 6,89,000/-; ₹ 5,00,000/- and ₹ 3, 00, 000/- respectively in trade of export of textiles were actually the creditors of the assessee. The findings of the Tribunal in this regard is quoted as follows:- 2.6 We have considered the submissions made by both the sides, also perused the material on record and the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced any material on record to show that the goods purchased by the assessee from these creditors were actually used in the business of export of the assessee, hence, the assessee's claim for deduction u/s 80HHC if the impugned addition is sustained, cannot be accepted. Thus, in view of these facts and circumstances of the case, we reject both the grounds of the assessee. This appeal has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee's account was on the appellant-assessee. He could neither produce them nor their confirmation letters. It is alleged that the confirmation letters were filed on record, but were not considered. We do not find that any such argument has been raised, or any ground has been taken that the confirmation letters were produced. So far as benefit under Section 80HHC is concerned, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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