https://www.taxtmi.com/caselaws?id=62629 Deduction under section 80HHC was disallowed because the assessee failed to prove actual export of paintings in compliance with the customs regime; the absence of customs clearance and adequate supporting evidence meant the factum of export was not established. An additional ground seeking deduction under section 80RR, having been duly raised before the first appellate authority and supported by written submissions, could not be ignored and required adjudication. The matter was therefore remanded to the appellate authority for disposal of that ground after hearing the assessee, while the disallowance of the export-based deduction was sustained. en-us Mon, 22 Nov 2004 00:00:00 +0530 Thu, 20 Jan 2011 18:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62629 Deduction under section 80HHC was disallowed because the assessee failed to prove actual export of paintings in compliance with the customs regime; the absence of customs clearance and adequate supporting evidence meant the factum of export was not established. An additional ground seeking deduction under section 80RR, having been duly raised before the first appellate authority and supported by written submissions, could not be ignored and required adjudication. The matter was therefore remanded to the appellate authority for disposal of that ground after hearing the assessee, while the disallowance of the export-based deduction was sustained. Case-Laws Income Tax Mon, 22 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62629