Madras H.C : When the statute is clear as to what benefits a manufacturer/supporting manufacturer is entitled to, can the benefits which are exclusively made available to a manufacturer under sub section 3 of Section 80HHC can be extended by any fiction to a supporting manufacturer?

High Court Of Madras CIT, Chennai vs. Devi Marine Food Exports Ltd. Assessment Year : 1994-95 Section : 80HHC R. Sudhakar And Ms. K.B.K. Vasuki, JJ. Tax Case (Appeal) No.355 Of 2006 July 14, 2015 JUDGMENT R. Sudhakar, J. – This Tax Case (Appeal) filed by the Revenue as against the order of the Income…

This content is for Annual members only.
Log In Register