https://www.taxtmi.com/caselaws?id=61976 The Tribunal allowed the assessee's appeal in part, ruling that the assessee is entitled to the deduction under section 80HHC for exports conducted through export houses. The Tribunal determined that the assessee, not the export houses, was the real exporter, as the assessee undertook all export formalities, bore risks and expenses, and received sale proceeds. The Tribunal referenced relevant case law and documents to support its decision, ultimately partially allowing the appeal. en-us Tue, 03 Nov 1987 00:00:00 +0530 Mon, 17 Jan 2011 13:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61976 The Tribunal allowed the assessee's appeal in part, ruling that the assessee is entitled to the deduction under section 80HHC for exports conducted through export houses. The Tribunal determined that the assessee, not the export houses, was the real exporter, as the assessee undertook all export formalities, bore risks and expenses, and received sale proceeds. The Tribunal referenced relevant case law and documents to support its decision, ultimately partially allowing the appeal. Case-Laws Income Tax Tue, 03 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61976