Deduction under section 80HHC: duty drawback under updated Drawback Rules qualifies for deduction when statutory conditions met. Deduction under section 80HHC includes export benefits such as duty drawback granted under the Customs and Central Excise Duties Drawback Rules, 1995 because Rule 18 of the 1995 Rules effects repeals and savings of the 1971 Rules and Section 8 of the General Clauses Act directs that references to repealed provisions be read as references to re-enacted provisions; deduction is allowed subject to satisfaction of other conditions and applies from assessment year 1996-97 onward.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction under section 80HHC: duty drawback under updated Drawback Rules qualifies for deduction when statutory conditions met.
Deduction under section 80HHC includes export benefits such as duty drawback granted under the Customs and Central Excise Duties Drawback Rules, 1995 because Rule 18 of the 1995 Rules effects repeals and savings of the 1971 Rules and Section 8 of the General Clauses Act directs that references to repealed provisions be read as references to re-enacted provisions; deduction is allowed subject to satisfaction of other conditions and applies from assessment year 1996-97 onward.
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