Assessee denied deduction under Section 80 HHC due to missing Export House Certificate. Case admitted for consideration.

The Delhi HC held that the Assessee was not entitled to deduction under Section 80 HHC as the Export House Certificate was not issued. The case was admitted for consideration, and paper books were required to be filed in accordance with the High Court Rules.

---

---

The Delhi High Court admitted the case for consideration. The main question was whether the Assessee was entitled to deduction under Section 80 HHC of the Income Tax Act. The Export House Certificate had not been issued to the exporter. Paper books were to be filed as per High Court Rules.

---