Supreme Court · 2001 INSC 10 · Decided 9 January 2001
Sea Pearl Industries and ORS., Etc v. Commissioner of Income Tax, Cochin
- Court
- Supreme Court of India
- Citation
- 2001 INSC 10 · [2001] 1 S.C.R. 184
- Case number
- CIVIL APPEAL No. 5436/1998
- Decided
- 9 January 2001
- Bench
- S.P. BHARUCHA, DORAISWAMY RAJU, RUMA PAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80HH; Customs Act Section 2(18)
Headnote
PEARL INDUSTRIES AND ORS., ETC .. v. COMMISSIONER OF INCOME TAX, COCHIN JANUARY 9, 2001 [S.P. BHARUCHA, DORAISWAMY RAJU AND MRS. RUMA PAL, JJ:) Income Tax Act, 1961-Section 80HHC-Company exporting goods through export house- Deduction for exports- Entitlement to-- Held, deduction C is available to is a processor and exporter of sea foods. It is not an 'export house' under Import and Export Policy (Policy). The assessee entered into an agreement with an eligible Export house under the Policy for export of processed sea food on behalf of the export house in consideration E for a
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)