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TMI Blog2010 (8) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... n 80HHC of the Act having not been met, the benefit thereof could not be given. Court confirmed the commissioner's action. - 681 of 2009 (O&M) - - - Dated:- 27-8-2010 - CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Mr. Sandeep Goyal, Advocate for the appellant. Mr. Rajesh Katoch, Standing Counsel for Mr. Dinesh Goyal, Standing Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditions laid down in third proviso to Section 80-HHC(3)? (iii) Whether on the facts and circumstances of the case, the finding of Ld. Tribunal is perverse to the extent that assessee has not produced any material on record to show that conditions laid down in third proviso to Section 80-HHC(3) have been fulfilled? (iv) Whether the Ld. Commissioner was justified in invoking powers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what manner the conditions in clauses (a) and (b) of the 3rd proviso to section 80-HHC(3) are satisfied by the assessee. Therefore, the action of the Assessing Officer in allowing the benefit under Section 80-HHC in terms of the afore-stated proviso cannot be said to be appropriate. The Commissioner in para 11.2 of his order has concluded that there is no material or evidence led by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the amount which bears to ninety per cent of any sum referred to in clause (iiid) of section 28, the same proportion as the export turnover bears to the total turnover of the business carried on by the assessee, if the assessee has necessary and sufficient evidence to prove that,— (a) he had an option to choose either the duty drawback or the Duty Entitlement Pass Book Scheme, being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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