Supreme Court Allows Revenue Appeals in Section 80HHC Deduction Case — Supporting Manufacturer Not Entitled to Same Deductions as Direct Exporter. The Court held that the statutory scheme under Section 80HHC of the Income Tax Act, 1961 treats supporting manufacturers differently from direct exporters, and the provisos to sub-section (3) do not apply to supporting manufacturers.
27 Aug 2019The case involves a batch of appeals by the Revenue against a judgment of the Punjab and Haryana High Court, which had dismissed the Revenue's appeals...
