IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 21ST FEBRUARY 2008 / 2ND PHALGUNA 1929 ITA.No. 171 of 2002() --------------------- ITA.332COCH/1996 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT/ASSESSEE:- ------------------------------------------------------- M/S.RUBIAN EXPORTS,AROOR,REPRESENTED BY ITS PARTNER K.A.KUNJUMOIDEEN BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P.KURIEN RESPONDENT: APPELLANT/REVENUE:- -------------------------------------------------------- THE COMMISSIONER OF INCOME-TAX,COCHIN. BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 21/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. Ramachandran Nair & T.R. Ramachandran Nair, JJ. - - - - - - - - - - - - - - - - - - - - - - - - I.T.A.NO.171 of 2002 - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of February, 2008. JUDGMENT C.N. Ramachandran Nair, J. Heard learned counsel for the appellant and learned Standing Counsel for the Revenue. 2. The appeal is filed against disallowance of exemption claimed under Section 80HHC of the Income Tax Act which is confirmed by the Tribunal. We find from the order of the Tribunal that the petitioner claimed exemption on export profit in respect of indirect exports, i.e. sales made to Export House. The statute authorises supporting manufacturer to claim the benefit on production of disclaimer certificate issued by the export office. Since the assessee has not produced any such certificate, exemption is available only to the Export House and not to the assessee. The order of the Tribunal following the decision of the Supreme Court in Sea Pearl Industries and others v. C.I.T. (247 ITR 578) calls for no interference. The appeal is consequently dismissed. (C.N. Ramachandran Nair, Judge.) (T.R. Ramachandran Nair, Judge.) kav/ -2- C.N. Ramachandran Nair & T.R. Ramachandran Nair, JJ. - - - - - - - - - - - - - - - - - - - - - - I.T.A. No.171 of 2002. - - - - - - - - - - - - - - - - - - - - - - JUDGMENT 21th February, 2008.