https://www.taxtmi.com/caselaws?id=365514 The court remanded the matter back to the Tribunal for fresh consideration regarding the deduction claim under Section 80 HHC of the Income Tax Act, directing the assessee to provide relevant documents for verification. Additionally, the court instructed the Tribunal to assess the eligibility for the claim under Section 10A by examining if the assessee had previously claimed and received exemption. The judgment underscores the importance of proper documentation and evidence to substantiate deduction claims under these sections, clarifying the criteria for supporting manufacturers and export houses, as well as the requirements for eligibility under Section 10A post-amendment. en-us Tue, 07 Aug 2018 00:00:00 +0530 Sat, 18 Aug 2018 12:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365514 The court remanded the matter back to the Tribunal for fresh consideration regarding the deduction claim under Section 80 HHC of the Income Tax Act, directing the assessee to provide relevant documents for verification. Additionally, the court instructed the Tribunal to assess the eligibility for the claim under Section 10A by examining if the assessee had previously claimed and received exemption. The judgment underscores the importance of proper documentation and evidence to substantiate deduction claims under these sections, clarifying the criteria for supporting manufacturers and export houses, as well as the requirements for eligibility under Section 10A post-amendment. Case-Laws Income Tax Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365514