https://www.taxtmi.com/caselaws?id=12247 The court ruled in favor of the respondent, a cashew exporter, in an appeal by the Revenue regarding the interpretation of the requirement to file a certificate under sub-section (4A) of section 80HHC along with the return. The court held that while the requirement to file the certificate is mandatory, the timing of filing it is directory. As a result, the assessee was deemed entitled to the deduction under section 80HHC even without filing the certificate along with the return. The appeal by the Revenue was dismissed, affirming the entitlement of the assessee to the deduction. en-us Wed, 04 Dec 2002 00:00:00 +0530 Sat, 20 Feb 2010 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12247 The court ruled in favor of the respondent, a cashew exporter, in an appeal by the Revenue regarding the interpretation of the requirement to file a certificate under sub-section (4A) of section 80HHC along with the return. The court held that while the requirement to file the certificate is mandatory, the timing of filing it is directory. As a result, the assessee was deemed entitled to the deduction under section 80HHC even without filing the certificate along with the return. The appeal by the Revenue was dismissed, affirming the entitlement of the assessee to the deduction. Case-Laws Income Tax Wed, 04 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12247