2020 (1) TMI 737 - SCH - Income Tax

Entitlement to deduction u/s 80HHC (1A) - Reopening of assessment - Non compliance with the mandatory conditions - Assessee cannot claim benefit under the said provisions as Supporting Manufacturer in the absence of relevant Certificate from the Export House and the Report of the Chartered Accountant as stipulated therein - Reopen on the basis of CIT(A) order in subsequent year - HELD THAT - SLP dismissed.