2018 (8) TMI 2144

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....cts as well as on law in not granting exemption under section 80HHF of the income Tax Act, 1961, on export of cassette / software on the subject of "building cheap houses". 2. The learned AO as well as learned CIT(A) have erred in going into other issues even though the matter was aside by the ITAT only to decide whether certificate from censor board was necessary for granting deduction under section 80HHF on export of cassette/ software. 3. Whether, on the facts and in the circumstances of the case, both the authorities have, merely on surmises, doubted the export inspite of the fact that the CIT(A), in orders dated 9.12.2010, rejected the claim under section 80HHF only because there was no certificate from the Censor Boa....

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....nd these amounts were shown as current liabilities as advance against film exports. As the assessee could not substantiate the claim of exports, these amounts were treated as unexplained credits and deduction under section 80HHF was declined as the assessee could not produce any evidence of exports. When the matter travelled to the CIT(A) it was noted that since the same amounts have been added to the income of the assessee in 1997-98, vide order under section 143(3) r.w.s. 147 dated 29th March 2005. The assessee had only addressed the issue of double taxation and did not even deal with 80HHF at the stage of the CIT(A). However, when the matter travelled to this Tribunal, the Tribunal remitted the matter for the assessment years 1992-93 and....

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....outh". On these facts, the Assessing Officer declined deduction under section 80HHF by stating that there is nothing on record to show that the conditions under section 80HHF are fulfilled. Aggrieved, assessee carried the matter in appeal before the CIT(A) but without any success. Learned CIT(A) noted that the assessee has not been able to file any evidence of exports, such as export invoices shipping bills and proof of delivery and dispatch etc, and as such deduction under section 80HHF cannot be allowed. The assessee is not satisfied and is in further appeal before us. 7. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of applicable legal position. 8. Learned cou....