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2018 (8) TMI 2144 - ITAT DELHIDeduction u/s 80HHF - income on export of cassette / software on the subject of “building cheap houses” - whether the exports has actually taken place and whether the conditions under section 80HHF are complied with? - CIT(A), in the first round, declined section 80HHF on the ground that censorship certificate was not available and the assessee cannot be any worse off in the remanded proceedings - HELD THAT:- We are unable to see any merits in the stand of the learned counsel. Our careful perusal of material on record indicates that at no stage the satisfaction of conditions u/s 80HHF even came up for examination before the authorities below. The reference to censorship certificate was picked up from the arguments of the assessee, but that was not the limited aspect on which remand was made. All issues were left open as the adjudication was to be done de novo. In these circumstances, satisfaction of section 80 HHF conditions cannot be assumed or inferred. Unless the assessee specifically satisfies these condition, deduction under section 80HHF is out of question. The authorities below were thus justified in rejecting the claim of deduction under section 80HHF, and, even before us, no attempts have been made to satisfy the said conditions. Thus we approve the conclusions arrived at by the authorities below, and decline to interfere in the matter.
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