https://www.taxtmi.com/caselaws?id=66778 The Tribunal allowed the assessee's appeal in ITA No. 1357/Hyd/88, concluding that the Commissioner's order under Section 263 was not justified. As a result, ITA No. 1434/Hyd/90 was dismissed as infructuous. The judgment clarified the interpretation of Section 80HHC(1)(b) of the IT Act, emphasizing that the goods exported in different years did not need to be the same for claiming the additional deduction on incremental turnover of exports. en-us Wed, 09 Jan 1991 00:00:00 +0530 Mon, 07 Mar 2011 12:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66778 The Tribunal allowed the assessee's appeal in ITA No. 1357/Hyd/88, concluding that the Commissioner's order under Section 263 was not justified. As a result, ITA No. 1434/Hyd/90 was dismissed as infructuous. The judgment clarified the interpretation of Section 80HHC(1)(b) of the IT Act, emphasizing that the goods exported in different years did not need to be the same for claiming the additional deduction on incremental turnover of exports. Case-Laws Income Tax Wed, 09 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66778