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Deduction U/s 80HHC on Duty Draw Back & DEPB to supporting manufacturer; SC refers to larger bench
Case Law Details
- Case Name
- Commissioner of Income Tax Vs M/s Carpet India (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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CIT vs. Carpet India (Supreme High Court)
After giving our thoughtful consideration, the following substantial question of law of general importance arises for re-consideration by this Court:
“Whether in the light of peculiar facts and circumstances of the instant case, supporting manufacturer who receives export incentives in the form of duty draw back (DDB), Duty Entitlement Pass Book (DEPB) etc. is entitled for deduction under Section 80HHC of the Income Tax Act, 1961?”
Accordingly, we refer this batch of appeals to the larger Bench. Let the matters be placed before Hon’ble the Chief ...
