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TMI Blog2008 (7) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... a supporting manufacturer at par with the direct exporter - in the case of the assessee itself, similar question of law raised by the revenue for the earlier assessment year has been answered against the revenue and the appeal filed by the revenue has been dismissed –revenue appeal dismissed – assessee’s claim allowed X X X X Extracts X X X X X X X X Extracts X X X X ..... eal of the assessee, the Commissioner of Income Tax (Appeals) held that the assessee was entitled to the deductions under Section 80HHC of the Act as a supporting manufacturer in the same manner as in the case of a direct exporter. 3. Feeling aggrieved by the aforementioned order of the Commissioner of Income-Tax (Appeals), the revenue filed an appeal before the Tribunal, where claim of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction under Section 80HHC to the assessee who is a supporting manufacturer in the same manner, as in the case of direct exporter, treating the supporting manufacturer at par with direct exporter and ignoring the provisions of Section 80HHC (1A) read with Section 80HHC(3A) read with clause (baa) of explanation to Section 80HHC of the Act." 5. Mr. Sanjeev Kaushik, learned counsel for the reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct exporter as a similar question of law raised by the revenue for the earlier assessment year has been answered against the revenue and in favour of the assessee and the appeal filed by the revenue has been dismissed. Sh. Sanjeev Kaushik, learned counsel for the revenue could not dispute the said proposition of law as settled by this Court in ITA No.544 of 2007. 7. In view of the above, no subst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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