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 7TH FEBRUARY 2008 / 18TH MAGHA 1929 ITA.No. 57 of 2002() -------------------- ITA.205/1998 of I.T.A.TRIBUNAL,COCHIN BENCH .................... : APPELANT/RESPONDENT ------------------------------------ THE COMMISSIONER OF INCOME TAX, TRIVANDRUM. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENTS: APPELLANT ---------------------- M/S.KING FISHERIES LTD.,NEENDAKARA, KOLLAM. BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P.KURIEN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 07/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. ------------------------- I.T.A. No. 57 of 2002 --------------------------------- Dated, this the 7th day of February, 2008 J U D G M E N T C.N.Ramachandran Nair, J. Question Nos.1 to 5 in this appeal filed by the revenue, stand decided in favour of the assessee vide decision of the Supreme Court in Commissioner of Income Tax, Thiruvananthapuram Vs. Baby Marine Exporters, reported in 290 ITR 323. The appeal pertaining to these questions is, therefore, rejected. 2. However, in so far as, question Nos.6 & 7 raised in the appeal, the export benefit claimed by the assessee under Section 80HHC pertaining to the indirect export routed through export house is concerned, we find the Tribunal has allowed the claim based on its own order in another case, Janatha Cashew Exporting Company, in ITA 201/Coch/96 dated 09/07/2001. The Supreme Court has in the very same case i.e. in Janatha Cashew Exporting Co. Vs. Commissioner of Income Tax, reported in (2008) 214 CTR 11, held that the assessee has to produce disclaimer certificate for entitlement probably to avoid duplicate claim by the assessee as well as in the export House on turnover of export sales routed though export house concerned. We, therefore, I.T.A.No.57/2002 -2- set aside the order of the Tribunal on this issue and remand the matter back to the Assessing Officer for considering assessee’s entitlement for export exemption under Section 80HHC pertaining to the turnover of export sales routed through export house. The Assessing Officer will follow the directions of the Supreme Court and decide the matter afresh. This appeal is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) (T.R.RAMACHANDRAN NAIR, JUDGE) jg