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TMI Blog2018 (8) TMI 2144X X X X Extracts X X X X X X X X Extracts X X X X ..... ful perusal of material on record indicates that at no stage the satisfaction of conditions u/s 80HHF even came up for examination before the authorities below. The reference to censorship certificate was picked up from the arguments of the assessee, but that was not the limited aspect on which remand was made. All issues were left open as the adjudication was to be done de novo. In these circumstances, satisfaction of section 80 HHF conditions cannot be assumed or inferred. Unless the assessee specifically satisfies these condition, deduction under section 80HHF is out of question. The authorities below were thus justified in rejecting the claim of deduction under section 80HHF, and, even before us, no attempts have been made to satisfy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned AO as well as learned CIT(A) have erred in going into other issues even though the matter was aside by the ITAT only to decide whether certificate from censor board was necessary for granting deduction under section 80HHF on export of cassette/ software. 3. Whether, on the facts and in the circumstances of the case, both the authorities have, merely on surmises, doubted the export inspite of the fact that the CIT(A), in orders dated 9.12.2010, rejected the claim under section 80HHF only because there was no certificate from the Censor Board 5. The relevant material facts are like this. The assessee before us in an individual, and during the course of assessment proceedings, the claim of deduction under section 80HHF an ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd deduction under section 80HHF was declined as the assessee could not produce any evidence of exports. When the matter travelled to the CIT(A) it was noted that since the same amounts have been added to the income of the assessee in 1997-98, vide order under section 143(3) r.w.s. 147 dated 29th March 2005. The assessee had only addressed the issue of double taxation and did not even deal with 80HHF at the stage of the CIT(A). However, when the matter travelled to this Tribunal, the Tribunal remitted the matter for the assessment years 1992-93 and 1997-98, the Tribunal remitted the matter for addressing the issue regarding validity of the assessment, and, on merits also, the matter was remitted to the file of the CIT(A) for fresh examinati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved, assessee carried the matter in appeal before the CIT(A) but without any success. Learned CIT(A) noted that the assessee has not been able to file any evidence of exports, such as export invoices shipping bills and proof of delivery and dispatch etc, and as such deduction under section 80HHF cannot be allowed. The assessee is not satisfied and is in further appeal before us. 7. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of applicable legal position. 8. Learned counsel for the assessee has made elaborate submissions on the proposition that censor certificate is not needed for such films as the films said to have been exported. That, however, does not appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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