2017 (7) TMI 816

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..... IGH COURT] this court has observed that the amendment to Section 80 HHC(3) is with retrospective effect and the same was decided in favour of M/s.Allana Sons Ltd. M/s.Allana Sons Ltd. has been granted the benefit of deduction and these petitioners being supporting manufacturers also would be entitled for the same. view of the above, the very basis for issuance of notice is on an erroneous premise. .....

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..... Section 80HHC of the Act. Since the Allana Export House is not entitled to deduction, consequently, the supporting manufacturer (present petitioners) are also not entitled to get the deduction. 4 We have heard the learned counsel for the petitioner and the learned counsel for the respondents. It has been brought to our notice that in case of M/s.Allana Sons Ltd., this court in Income Tax Appea .....

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