https://www.taxtmi.com/caselaws?id=377018 The Court dismissed the Assessee's appeals, ruling that the Assessee was not entitled to deductions under Section 80HHC (1A) for the relevant assessment years due to non-compliance with mandatory conditions. The Court emphasized that the Assessee, acting as a Supporting Manufacturer, could not claim deductions as it did not have a direct agreement with foreign buyers but only with Export Houses. Additionally, the Assessee's failure to produce required certificates and reports meant the deductions could not be claimed. The Court upheld the validity of reassessment proceedings under Sections 147/148, citing the Assessee's lack of compliance with deduction conditions. en-us Fri, 22 Feb 2019 00:00:00 +0530 Wed, 04 Mar 2020 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377018 The Court dismissed the Assessee's appeals, ruling that the Assessee was not entitled to deductions under Section 80HHC (1A) for the relevant assessment years due to non-compliance with mandatory conditions. The Court emphasized that the Assessee, acting as a Supporting Manufacturer, could not claim deductions as it did not have a direct agreement with foreign buyers but only with Export Houses. Additionally, the Assessee's failure to produce required certificates and reports meant the deductions could not be claimed. The Court upheld the validity of reassessment proceedings under Sections 147/148, citing the Assessee's lack of compliance with deduction conditions. Case-Laws Income Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377018