Section 80HHC of the Income Tax Act, 1961 — Deduction — Supreme Court disagrees with ruling of High Court wherein it relied on CIT vs. Baby Marine Exports [2007] 290 ITR 323 (SC) to hold that supporting manufacturer is at par with actual direct exporter of goods when it comes to deductions that are available under section 80HHC and demands matter to Appellate Tribunal for adjudication afresh — Commissioner of income tax vs. Carpet India [2019] 267 Taxman 93 (SC)