https://www.taxtmi.com/caselaws?id=69553 The Tribunal overturned the Commissioner's order under section 263 of the Income-tax Act, finding that certain incomes credited to the profit and loss account were indeed derived from the industrial activities of the assessee and should be considered for deduction under section 80HH. The Tribunal also ruled that export incentives, duty drawbacks, and import license premiums should be included in computing the deduction under section 80HH, setting aside the Commissioner's order and allowing the appeal filed by the assessee. en-us Mon, 18 Feb 1991 00:00:00 +0530 Thu, 07 Apr 2011 15:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69553 The Tribunal overturned the Commissioner's order under section 263 of the Income-tax Act, finding that certain incomes credited to the profit and loss account were indeed derived from the industrial activities of the assessee and should be considered for deduction under section 80HH. The Tribunal also ruled that export incentives, duty drawbacks, and import license premiums should be included in computing the deduction under section 80HH, setting aside the Commissioner's order and allowing the appeal filed by the assessee. Case-Laws Income Tax Mon, 18 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69553