Supreme Court · 2018 INSC 423 · Decided 27 August 2019
Commissioner of Income Tax, Karnal (Haryana) v. M/S Carpet India, Panipat (Haryana)
- Court
- Supreme Court of India
- Citation
- 2018 INSC 423 · [2019] 12 S.C.R. 607
- Case number
- CIVIL APPEAL No. 4590/2018
- Decided
- 27 August 2019
- Bench
- R.F. NARIMAN, R. SUBHASH REDDY, SURYA KANT (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80
Headnote
Income Tax Act, 1961: s.80 HHC - Deductions under - Availability of - To supporting manufacturer - Whether at par with the actual direct exporter - Held: Supporting manufacturers stand on completely different footing from the exporters - The parameters and scheme relatable to supporting manufacturers u/s. 80HHC(1A) r/w. (3A) is completely different from that of exporters u/s. 80HHC(1) r/w (3). Disposing of the appeals, the Court HELD: 1.1 Where the assessee has engaged in the business of export out of India of any goods or merchandise to which Section
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