https://www.taxtmi.com/caselaws?id=68295 The Tribunal upheld the assessee's entitlement to claim deduction u/s 80HHC for goods purchased from EOUs, clarifying that the assessee's income was distinct from that of the manufacturers. Additionally, the Tribunal allowed the deduction for goods purchased overseas and transshipped directly to a third country, emphasizing the promotion of exports and foreign currency earnings. Consequently, the Departmental appeals were dismissed, and the assessee's appeal was allowed. en-us Fri, 27 Apr 2007 00:00:00 +0530 Sat, 03 Sep 2011 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68295 The Tribunal upheld the assessee's entitlement to claim deduction u/s 80HHC for goods purchased from EOUs, clarifying that the assessee's income was distinct from that of the manufacturers. Additionally, the Tribunal allowed the deduction for goods purchased overseas and transshipped directly to a third country, emphasizing the promotion of exports and foreign currency earnings. Consequently, the Departmental appeals were dismissed, and the assessee's appeal was allowed. Case-Laws Income Tax Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68295