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          Supporting Manufacturer status clarifies eligibility for export-linked deduction under section 80HHC for domestic manufacturers selling to export intermediaries. A Supporting Manufacturer is an Indian company or a person (other than a company) resident in India who manufactures or processes goods or merchandise and sells those goods to an Export House or a Trading House for the purposes of export, for eligibility under the Income Tax Act export-linked deduction regime.
                            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.

                                  Supporting Manufacturer status clarifies eligibility for export-linked deduction under section 80HHC for domestic manufacturers selling to export intermediaries.

                                  A Supporting Manufacturer is an Indian company or a person (other than a company) resident in India who manufactures or processes goods or merchandise and sells those goods to an Export House or a Trading House for the purposes of export, for eligibility under the Income Tax Act export-linked deduction regime.


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