C.I.T,KARNAL vs M/S VOGUE FABRICS — C.A. No. 6474/2012

On September 12, 2012, the Supreme Court dismissed the Income Tax Department's (C.I.T., Karnal) civil appeal concerning Assessment Year 2001-2002. The Court held that 90% of export benefits disclaimed in favor of a supporting manufacturer need not be reduced under Explanation (baa) of Section 80HHC when computing deductions under Section 80HHC(3A), following the precedent in Baby Marine Exports case. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.