https://www.taxtmi.com/caselaws?id=77010 A supporting manufacturer may claim Section 80HHC deduction on export incentives only if it produces a disclaimer certificate from the main exporter; on that basis, the deduction is to be recomputed accordingly. The text follows the Supreme Court principle in Janatha Cashew Exporting Co. v. CIT and notes that, where the supporting manufacturer status and disclaimer certificate are undisputed, the benefit is available in the same manner recognised for such claims under the provision. en-us Wed, 05 May 2010 00:00:00 +0530 Sat, 07 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77010 A supporting manufacturer may claim Section 80HHC deduction on export incentives only if it produces a disclaimer certificate from the main exporter; on that basis, the deduction is to be recomputed accordingly. The text follows the Supreme Court principle in Janatha Cashew Exporting Co. v. CIT and notes that, where the supporting manufacturer status and disclaimer certificate are undisputed, the benefit is available in the same manner recognised for such claims under the provision. Case-Laws Income Tax Wed, 05 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77010