https://www.taxtmi.com/caselaws?id=66365 The Tribunal ruled in favor of the assessee, directing the AO to recompute the deduction under Section 80HHC for the assessment years 1992-93 and 1993-94. The export benefits received by the assessee by virtue of the disclaimer issued by MMTC were considered part of the sale consideration for goods sold to the export house, qualifying for the deduction. The Tribunal emphasized that the nomenclature of the incentive is not decisive, and the amount received is closely linked to the sale consideration. The assessee's appeals were allowed, and the AO was instructed to include the export benefits in the computation of the deduction. en-us Mon, 11 Mar 2002 00:00:00 +0530 Wed, 23 Feb 2011 18:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66365 The Tribunal ruled in favor of the assessee, directing the AO to recompute the deduction under Section 80HHC for the assessment years 1992-93 and 1993-94. The export benefits received by the assessee by virtue of the disclaimer issued by MMTC were considered part of the sale consideration for goods sold to the export house, qualifying for the deduction. The Tribunal emphasized that the nomenclature of the incentive is not decisive, and the amount received is closely linked to the sale consideration. The assessee's appeals were allowed, and the AO was instructed to include the export benefits in the computation of the deduction. Case-Laws Income Tax Mon, 11 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66365