Exporter Can’t Be Denied Benefit Of Deduction Merely For Not Submitting Consolidated BRC: Punjab & Haryana High Court

HomeDirect TaxExporter Can’t Be Denied Benefit Of Deduction Merely For Not Submitting Consolidated...

Exporter Can’t Be Denied Benefit Of Deduction Merely For Not Submitting Consolidated BRC: Punjab & Haryana High Court

Direct Tax

Published on

15/01/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Punjab and Haryana High Court has directed the Income Tax Department to re-examine the availability of Bank Realisation Certificates (BRCs) before denying export deduction under Section 80HHC of the Income Tax Act, 1961, holding that an assessee cannot be deprived of the benefit merely for non-submission of a consolidated BRC when such a document…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Consolidated BRC

Exporter Can’t Be Denied Benefit Of Deduction Merely For Not Submitting Consolidated BRC: Punjab & Haryana High Court

Membership Required

Latest articles

ICAI Releases Revised Handbook on Finalisation of Accounts with GST Perspective [DOWNLOAD NOW]

Supreme Court Resolves Reassessment Jurisdiction Dispute: Clarifies Role of Jurisdictional and Faceless Assessing Officers Under Income Tax Law

ICAI Releases Revised Handbook on Job Work Under GST [DOWNLOAD NOW]

Court Can’t Direct Extension GST Return Deadlines or Waive Interest and Penalties: Karnataka High Court

More like this

ICAI Releases Revised Handbook on Finalisation of Accounts with GST Perspective [DOWNLOAD NOW]

Supreme Court Resolves Reassessment Jurisdiction Dispute: Clarifies Role of Jurisdictional and Faceless Assessing Officers Under Income Tax Law

ICAI Releases Revised Handbook on Job Work Under GST [DOWNLOAD NOW]

About us

Company

Categories