9911796707
TMI Blog2004 (11) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... . 10CCAB should be filed along with return and the object of the said provision is to prevent the export houses as well as supporting manufacturers from claiming exemption on the profit of the very same export turnover – appeal of assessee dismissed - - - - - Dated:- 17-11-2004 - Judge(s) : P. R. RAMAN., C. N. RAMACHANDRAN NAIR. JUDGMENT The judgment of the court was delivered by C.N. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee after declaring that exports were through export houses but without producing the disclaimer certificate in Form No. 10CCAB prescribed under the rules in terms of section 80HHC(4A) of the Income-tax Act. It is contended by counsel for the assessee that the assessee's claim was not as exports through export houses but the asses claimed the benefit as direct exports and even though the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t later turn back and say that there is no involvement of export houses and the exports were direct. Therefore, we do not find the contention raised by the appellant can be allowed. It is a mandatory requirement of section 80HHC(4A) that a disclaimer certificate in Form No. 10CCAB should be filed along with return and the object of the said provision is to prevent the export houses as well as supp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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