https://www.taxtmi.com/caselaws?id=61581 The Tribunal clarified the interpretation of Section 80HHC for supporting manufacturers selling to export houses, emphasizing turnover in sales to determine deduction eligibility. The Tribunal upheld the CIT(A)'s decision to calculate the deduction based on sales to the export house, rejecting the Revenue's appeal. The analysis highlighted legislative intent and dismissed a restrictive approach, affirming the deduction calculation method based on sales to the export house. en-us Thu, 17 Jan 2002 00:00:00 +0530 Thu, 13 Jan 2011 13:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61581 The Tribunal clarified the interpretation of Section 80HHC for supporting manufacturers selling to export houses, emphasizing turnover in sales to determine deduction eligibility. The Tribunal upheld the CIT(A)'s decision to calculate the deduction based on sales to the export house, rejecting the Revenue's appeal. The analysis highlighted legislative intent and dismissed a restrictive approach, affirming the deduction calculation method based on sales to the export house. Case-Laws Income Tax Thu, 17 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61581