https://www.taxtmi.com/caselaws?id=61881 The Tribunal ruled in favor of the assessee regarding the entitlement to deduction under section 80HHC for goods exported through Export Houses. The Tribunal set aside the previous order and directed that if the contract reserves the tax benefit for the assessee, they are entitled to the deduction. If the contract is silent, the benefit should go to the assessee if the Export House files a disclaimer certificate. Additionally, the Tribunal clarified that the amended section 80HHC, effective from 1-4-1986, provided benefits to both assessees exclusively engaged in export business and those with both export and domestic sales. en-us Tue, 28 Mar 1995 00:00:00 +0530 Sat, 15 Jan 2011 17:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61881 The Tribunal ruled in favor of the assessee regarding the entitlement to deduction under section 80HHC for goods exported through Export Houses. The Tribunal set aside the previous order and directed that if the contract reserves the tax benefit for the assessee, they are entitled to the deduction. If the contract is silent, the benefit should go to the assessee if the Export House files a disclaimer certificate. Additionally, the Tribunal clarified that the amended section 80HHC, effective from 1-4-1986, provided benefits to both assessees exclusively engaged in export business and those with both export and domestic sales. Case-Laws Income Tax Tue, 28 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61881