1986 (5) TMI 82

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n @ 5 per cent of the exports under s. 80HHC or not. 2. The assessee did not turn up at the hearing even though the notice was served by Registered A.D. and, therefore, we have heard the case ex parte and after hearing the ld. departmental representative. 3. The ld. departmental representative, Mr. Meena submitted that the claim by the assessee had been rejected on the ground that in the earli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the export turnover, and; (b) of the such export turnover, which is in excess of the figure of the preceding year. The present claim is for the second catagory. To get this benefit the following conditions have been laid down in the s. 80HHC; (i) The claim has to be by one and the same person for the two years. (ii) The export turnover of that person must have been shown an increase when c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , and other partners are only sleeping partners. But this proposition cannot be stretched any further, when it comes to applying the status or a particular law where the firm has been given a recognition as an assessable unit. The entire emphasis, in this section, is on an assessable unit as such and since the present assessee before us and the firm are two separate and distinct entities, comparin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X