2013 (11) TMI 1048

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..... b) – Decided against assessee. - I.T.A. No.166 of 2002 - - - Dated:- 22-5-2013 - Hemant Gupta And Ritu Bahri,JJ. For the Appellant : None. For the Respondent : Mr. Rajesh Katoch, Advocate ORDER Hemant Gupta, J.(Oral) The present appeal under Section 260-A of the Income Tax Act, 1961 (for short, 'the Act') arises out of an order passed by Income Tax Appellate Tribunal, Chan .....

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..... held to the following effect: We are unable to accept the submission of Mr. Dastur. Undoubtedly section 80HHC has been incorporated with a view to providing incentive to export houses. Even though a liberal interpretation has to be given to such a provision the interpretation has to be as per the working of this section. If the wordings of the section are clear then benefits, which are not avai .....

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