https://www.taxtmi.com/caselaws?id=16156 Deduction for export profits under the relevant version of section 80HHC was available only to the real exporter. Where export houses had privity of contract with foreign buyers, were treated as exporters in the agreements, and had already claimed the benefit, a supporting processor exporting on their account could not claim the same deduction. The absence of a direct contractual relationship with the foreign buyers and the later statutory requirement of a disclaimer certificate reinforced that dual claims were not permitted. The processor's claim was therefore rejected, and the deduction was held unavailable on those exports. en-us Thu, 25 Jun 1998 00:00:00 +0530 Tue, 01 Sep 2009 14:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16156 Deduction for export profits under the relevant version of section 80HHC was available only to the real exporter. Where export houses had privity of contract with foreign buyers, were treated as exporters in the agreements, and had already claimed the benefit, a supporting processor exporting on their account could not claim the same deduction. The absence of a direct contractual relationship with the foreign buyers and the later statutory requirement of a disclaimer certificate reinforced that dual claims were not permitted. The processor's claim was therefore rejected, and the deduction was held unavailable on those exports. Case-Laws Income Tax Thu, 25 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16156