2010 (5) TMI 171

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..... upporting manufacturer at par with the direct exporter and ignoring the provisions of Section 80 HHC(IA) read with Section 80-HHC(3A) read with clause (baa) of explanation to Section 80HHC(4C) of the Act – Held that: - Assessee is a manufacturer and exporter of Handloom products, where assessee manufactured the products and supplied to another exporter who finally exported these products, therefor .....

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..... 2003-04. The appellant-revenue has claimed the following substantive question of law:- "Whether on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the order of the CIT(A), directing the A.O. to allow deduction under Section 80-HHC, on export incentives, received by the assessee, as a supporting manufacturer in the same manner, as in the case of direct e .....

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..... red and the assessee has to be a supporting manufacturer. It is evident from the record that the assessee has been a supporting manufacturer and has produced a disclaimer certificate from the manufacturer. In para 6 of the order passed by the CIT(A), these facts have been conceded by the revenue. The relevant portion of para 6 reads thus:- "6. Assessee is a manufacturer and exporter of Handloom .....

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