https://www.taxtmi.com/caselaws?id=69983 The tribunal ruled in favor of the assessee, allowing the deduction under section 80HHC of the Income-tax Act. It held that tendu leaves did not qualify as agricultural primary commodities, entitling the assessee to the deduction based on the turnover of tendu leaves. Additionally, the tribunal granted the additional deduction on increased turnover, emphasizing that it was intended as an incentive without specifying the goods exported. The Income Tax Officer was directed to grant both deductions and recompute the total income, supporting the assessee's interpretation and entitlement to deductions under section 80HHC. en-us Mon, 19 Dec 1988 00:00:00 +0530 Wed, 13 Apr 2011 12:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69983 The tribunal ruled in favor of the assessee, allowing the deduction under section 80HHC of the Income-tax Act. It held that tendu leaves did not qualify as agricultural primary commodities, entitling the assessee to the deduction based on the turnover of tendu leaves. Additionally, the tribunal granted the additional deduction on increased turnover, emphasizing that it was intended as an incentive without specifying the goods exported. The Income Tax Officer was directed to grant both deductions and recompute the total income, supporting the assessee's interpretation and entitlement to deductions under section 80HHC. Case-Laws Income Tax Mon, 19 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69983