{"id":139254,"date":"2009-05-29T00:00:00","date_gmt":"2009-05-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/olam-exports-india-limited-vs-the-commissioner-of-income-tax-on-29-may-2009"},"modified":"2019-03-07T12:08:25","modified_gmt":"2019-03-07T06:38:25","slug":"olam-exports-india-limited-vs-the-commissioner-of-income-tax-on-29-may-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/olam-exports-india-limited-vs-the-commissioner-of-income-tax-on-29-may-2009","title":{"rendered":"Olam Exports (India) Limited vs The Commissioner Of Income Tax on 29 May, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Olam Exports (India) Limited vs The Commissioner Of Income Tax on 29 May, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 169 of 2008()\n\n\n1. OLAM EXPORTS (INDIA) LIMITED,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                       ...       Respondent\n\n                For Petitioner  :SRI.JOSEPH MARKOSE (SR.)\n\n                For Respondent  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :29\/05\/2009\n\n O R D E R\n                 C .N. RAMACHANDRAN NAIR &amp;\n                       C. K. ABDUL REHIM, JJ.\n                 --------------------------------------------\n                    I. T. Appeal No. 169 OF 2008\n                 --------------------------------------------\n                 Dated this the 29th day of May, 2009\n\n                              JUDGMENT\n<\/pre>\n<p>Ramachandran Nair,J.\n<\/p>\n<\/p>\n<p>      In the appeal filed by the assessee, the questions raised pertain to<\/p>\n<p>computation of deduction for export profit under Section 80HHC of the<\/p>\n<p>I.T. Act. The assessee having it&#8217;s industry in a backward area was<\/p>\n<p>entitled to deduction under Section 80IB of the I.T. Act. However, by<\/p>\n<p>virtue of Section 80 IB (13) read with Section 80IA (9) of the Act the<\/p>\n<p>assessee will not be entitled to claim deductions both under Section<\/p>\n<p>80IB and under Section 80HHC of the Act. Tribunal following their<\/p>\n<p>full bench decision upheld the disallowance under Section 80IB(13) of<\/p>\n<p>the Act, but granted deduction under Section 80HHC of the Act. Even<\/p>\n<p>though senior counsel appearing for the assessee contended that<\/p>\n<p>deduction under Section 80HHC is a full code by itself and no<\/p>\n<p>exclusion would be made while computing eligible deduction, we<\/p>\n<p>notice that Section 80IB and under Section 80HHC come under<\/p>\n<p>Chapter VIA and by virtue of specific exclusion under Section 80IB<\/p>\n<p><span class=\"hidden_text\">                                    2<\/span><\/p>\n<p>(13) of the Act the assessee is not entitled to simultaneous deduction of<\/p>\n<p>both.   In other words, while computing deduction under Section<\/p>\n<p>80HHC deduction granted under Section 80IB cannot be reckoned or<\/p>\n<p>has to be excluded. We find the order of the Tribunal is consistent with<\/p>\n<p>the statutory provisions and therefore appeal on this issue is rejected.<\/p>\n<p>      2. So far as computation of relief under Section 80HHC is<\/p>\n<p>concerned, we find that assessment requires reconsideration because by<\/p>\n<p>virtue of the decision of the Supreme Court in <a href=\"\/doc\/7947\/\">JANATHA CASHEW<\/p>\n<p>EXPORTING CO. V. CIT,<\/a> 309 I.T.R.440 the assessee is entitled to<\/p>\n<p>deduction of export profit arising from export of goods made through<\/p>\n<p>export Houses the assessee acting as supporting manufacturer.<\/p>\n<p>However, it is on condition of availability of disclaimer certificate<\/p>\n<p>issued by the Export Houses.        It is for the assessee to produce<\/p>\n<p>disclaimer certificate in revised assessment proceedings before the<\/p>\n<p>officer. So far as assessee&#8217;s claim for determination of deduction<\/p>\n<p>before excluding carry forward or set-off loss is concerned, the<\/p>\n<p>decision of the Supreme Court in CIT V. SHIRKE CONSTRUCTION<\/p>\n<p>EQUIPMENT LTD., 291 I.T.R. 380 is against the proposition<\/p>\n<p><span class=\"hidden_text\">                                   3<\/span><\/p>\n<p>canvassed by the assessee. Therefore assessment on this does not<\/p>\n<p>warrant any modification. Appeal is consequently disposed of partly<\/p>\n<p>allowing the claim and directing the assessing officer to re work relief<\/p>\n<p>under Section 80HHC in terms of the decision above referred after<\/p>\n<p>giving an opportunity of hearing to the assessee,<\/p>\n<p>                                     (C.N.RAMACHANDRAN NAIR)<br \/>\n                                                    Judge.\n<\/p>\n<p>                                           (C. K. ABDUL REHIM)<br \/>\n                                                    Judge.\n<\/p>\n<p>kk<\/p>\n<p><span class=\"hidden_text\">4<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Olam Exports (India) Limited vs The Commissioner Of Income Tax on 29 May, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 169 of 2008() 1. OLAM EXPORTS (INDIA) LIMITED, &#8230; Petitioner Vs 1. THE COMMISSIONER OF INCOME TAX, &#8230; Respondent For Petitioner :SRI.JOSEPH MARKOSE (SR.) For Respondent :SRI.JOSE JOSEPH, SC, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-139254","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Olam Exports (India) Limited vs The Commissioner Of Income Tax on 29 May, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/olam-exports-india-limited-vs-the-commissioner-of-income-tax-on-29-may-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Olam Exports (India) Limited vs The Commissioner Of Income Tax on 29 May, 2009 - Free Judgements of Supreme Court &amp; 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