2001 1 SCR 184 The Judgment of the Court was delivered by RUMA PAL, J. The question to be decided in this appeal is whether the appellant was an exporter for the purposes of Section 80HMC of the Income Tax Act, 1961.
The appellants claim for deductions was rejected by the respondent.
The appellant processes sea foods.
The appellant preferred an appeal before the Income Tax Appellate Tribunal.
The appellant then claimed deductions permissible to an exporter under Section 80 HHC of the Income Tax Act, 1961 for the assessment year 1983 84.
