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    <title>2018 (5) TMI 65 - Supreme Court</title>
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    <description>The court referred a batch of appeals to a larger Bench to reconsider the eligibility of supporting manufacturers for deductions under Section 80HHC of the Income Tax Act, 1961. The court found that the reliance on a previous judgment was misplaced and highlighted the need to re-examine whether supporting manufacturers should be treated similarly to direct exporters for deductions under Section 80HHC. The matter was referred to the Chief Justice of India for further action due to the significant monetary implications involved.</description>
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