{"id":12026,"date":"2020-09-02T06:48:44","date_gmt":"2020-09-02T06:48:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/parwaz-food-packer-pfp-v-dy-cit-2019-107-cch-0419-2020-421-itr-377-madhc-editorial-slp-of-the-assessee-is-dismissed-parwaz-food-packer-pfp-v-dy-cit-2020-421-itr-st-14-sc\/"},"modified":"2020-09-02T06:48:44","modified_gmt":"2020-09-02T06:48:44","slug":"parwaz-food-packer-pfp-v-dy-cit-2019-107-cch-0419-2020-421-itr-377-madhc-editorial-slp-of-the-assessee-is-dismissed-parwaz-food-packer-pfp-v-dy-cit-2020-421-itr-st-14-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/parwaz-food-packer-pfp-v-dy-cit-2019-107-cch-0419-2020-421-itr-377-madhc-editorial-slp-of-the-assessee-is-dismissed-parwaz-food-packer-pfp-v-dy-cit-2020-421-itr-st-14-sc\/","title":{"rendered":"Parwaz Food Packer (PFP) v. Dy. CIT (2019) 107 CCH 0419 \/ (2020) 421 ITR 377 (Mad)(HC) Editorial : SLP of the assessee is dismissed , Parwaz Food Packer (PFP) v. Dy. CIT [2020] 421 ITR (St.) 14 ( SC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that , the \u00a0purpose of providing the twin conditions of report of an accountant and a disclaimer certificate from the export house is obviously to avoid the double claims to deduction in respect of the same exports and earning of foreign exchange for the country, one in the hands of export house and the other in the hands of supporting manufacturer. The disclaimer on the part of export house to the extent to which the export is allowed to be made on behalf of the export house by the supporting manufacturer is, therefore, necessary to establish the claim of deduction under section\u00a080HHC\u00a0. The two requirements, namely, the disclaimer declaration and report of the accountant are, therefore, at the root of the claim by the supporting manufacturer. On facts the assessee has had complied with these conditions, it was not entitled to deduction under S. \u00a080HHC(1A)\u00a0of the Act. (AY. 1992-93 to 1995-96, 1997-98)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80HHC : Export business \u2013 Supporting manufacturer &#8211;  Certificate by main exporter and report of Chartered Accountant  is mandatory- Failure to comply the same deduction  is not available. [ S.80HHC(IA) ]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12026","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-37Y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12026","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=12026"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12026\/revisions"}],"predecessor-version":[{"id":12027,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12026\/revisions\/12027"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}