If condition laid down under Section 80IA(10) are not satisfied that Sub Section cannot be invoked and no disallowance of deduction can be made

Assessing Officer has not made out any case for disallowing even a part of deduction allowable under Section 80IA. Once any condition laid down under Sub Section 10 of Section 80IA are not satisfied that Sub Section cannot be invoked and therefore no disallowance of deduction under that section can be made.(Para 15)

Assessee cannot bind the export house to export the goods within the financial year. Assessee made sale of the goods to the export house at the fag end of the year and thereafter export house is li

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