https://www.taxtmi.com/caselaws?id=68223 The Tribunal held that export through a supporting manufacturer does not qualify as direct export and cannot be included in the export turnover for Section 80HHC deduction. The original deduction claims were upheld for different assessment years, rejecting the higher deductions claimed in revised returns. The Tribunal consistently upheld the Assessing Officer's decisions, denying the increased deductions sought by the assessee. en-us Mon, 24 Oct 2005 00:00:00 +0530 Sat, 03 Sep 2011 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68223 The Tribunal held that export through a supporting manufacturer does not qualify as direct export and cannot be included in the export turnover for Section 80HHC deduction. The original deduction claims were upheld for different assessment years, rejecting the higher deductions claimed in revised returns. The Tribunal consistently upheld the Assessing Officer's decisions, denying the increased deductions sought by the assessee. Case-Laws Income Tax Mon, 24 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68223