Section 80HHC(4) — the law in short
What the courts have decided on section 80HHC(4), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Murali Export House v CIT
High CourtHelps taxpayerNo later treatment found
The accountant's certificate for the s.80HHC claim was prepared but never attached to the return. Is the deduction gone?
No. The Calcutta High Court, following its earlier decision in Rai Bahadur Bissesswarlal Motilal, held that the defects listed in the Explanation to s.139(9) are illustrative and not exhaustive, and that the Assessing Officer retains the power to have a defect made good before the assessment is completed. The Court set aside the orders below and directed the deduction to be allowed provided the certificate was filed within two months.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
