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2011 (11) TMI 738
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....ed under Section 260A of the Income Tax Act, 1961 (?Act? for short) impugns the order dated 30.4.2010 passed by the Income Tax Appellate Tribunal (tribunal, for short) under Section 271 (1)(c) of the Act. Learned counsel for the appellant submits that the appellant had made a false claim and had furnished incorrect particulars in respect of the deduction claimed under Section 80HHC of the Act. ....
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....had relied on Commissioner of Income Tax vs. Jose Thomas, reported as (2002) 253 ITR 553 (Ker.) and Commissioner of Income Tax vs. Parry Agro Industries Ltd., reported as (2002) 257 ITR 41(Mad.). The assessee, who is an individual, was carrying on the business of exports in the name of M/s RMX Jose and had disclosed total export turnover of Rs. 36,90,41,387/- and domestic turnover of Rs. 4,80,9....