Distinction in Tax Deductions for Exporters vs. Supporting Manufacturers u/s 80HHC of Income Tax Act.

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....Deduction u/s 80HHC - supporting manufacturers - Exporter stands on a completely different footing from the supporting manufacturer as the parameters and scheme for claiming deduction relatable to exporters under 80HHC(1) read with (3) is completely different from that of supporting manufacturers under Section 80HHC (1A) read with (3A) thereof. - SC....