https://www.taxtmi.com/caselaws?id=10193 The appellant's claim for exemption on export profits under section 80HHC of the Income-tax Act was dismissed by the court. The court emphasized the mandatory requirement of filing a disclaimer certificate in Form No. 10CCAB to prevent multiple claims on the same export turnover. As the appellant failed to provide this certificate, their claim was not considered eligible, and the appeal was ultimately dismissed. en-us Wed, 17 Nov 2004 00:00:00 +0530 Fri, 10 Jul 2009 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10193 The appellant's claim for exemption on export profits under section 80HHC of the Income-tax Act was dismissed by the court. The court emphasized the mandatory requirement of filing a disclaimer certificate in Form No. 10CCAB to prevent multiple claims on the same export turnover. As the appellant failed to provide this certificate, their claim was not considered eligible, and the appeal was ultimately dismissed. Case-Laws Income Tax Wed, 17 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10193