Supreme Court · 2018 INSC 423 · Decided 27 April 2018
Commissioner of Income Tax, Karnal (Haryana) v. M/S Carpet India, Panipat (Haryana)
- Court
- Supreme Court of India
- Citation
- 2018 INSC 423 · [2018] 7 S.C.R. 1092
- Case number
- CIVIL APPEAL No. 4590/2018
- Decided
- 27 April 2018
- Bench
- R.K. AGRAWAL, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Directions issued
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80HH
Headnote
Income Tax Act, 1961 - ss.80HHC (1A) & (3A) a/w Explanation (baa) to s.80HHC and s.28(iiia) to (iiie) - Manner of computation of deduction under s.80HHC, in case of supporting manufacturer selling goods to an Export House - supporting manufacturer, dealt in manufacture of carpets which it sold to an Export House, which, in turn, directly exported the goods manufactured by the assessee - Assessee claimed deduction of export incentives at par with the direct exporter u/s.80HHC since it received export
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