https://www.taxtmi.com/caselaws?id=269726 The court held that supporting manufacturers are entitled to deductions under Section 80HHC(1A) of the Income-tax Act if they receive export incentives from the export house, supported by a certificate. The court emphasized that denying this benefit would defeat the purpose of the incentives provided. The doctrine of casus omissus was considered, but the court concluded that if export incentives are passed on to the supporting manufacturer, they qualify as trading receipts. The court ruled in favor of the assessee, dismissing the Revenue's appeal. en-us Tue, 14 Jul 2015 00:00:00 +0530 Fri, 18 Dec 2015 20:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269726 The court held that supporting manufacturers are entitled to deductions under Section 80HHC(1A) of the Income-tax Act if they receive export incentives from the export house, supported by a certificate. The court emphasized that denying this benefit would defeat the purpose of the incentives provided. The doctrine of casus omissus was considered, but the court concluded that if export incentives are passed on to the supporting manufacturer, they qualify as trading receipts. The court ruled in favor of the assessee, dismissing the Revenue's appeal. Case-Laws Income Tax Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269726