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2004 (11) TMI 33
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....andran Nair J. - The question raised pertains to exemption on export profits claimed under section 80HHC of the Income-tax Act, 1961. The appellant exported marine products through export houses and claimed exemption under section 80HHC of the Income-tax Act. Exemption was disallowed for the year 1990-91 in the course of processing the return under section 143(1)(a) of the Act. It is contended ....
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....ired at report in Form No. 10CCAC was not filed along with the return, it was filed before completion of assessment. The appellant has also relied on decision of this court in CIT v. G. Krishnan Nair [2003] 259 ITR 727, wherein this court held that audit report in Form No. 10CCAB can be filed before completion of the assessment even if not filed along with the return We do not find the decision re....