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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

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By Mariya Paliwala
Punjab & Haryana High Court

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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…

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Mariya Paliwala
Mariya Paliwalahttps://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.

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