https://www.taxtmi.com/caselaws?id=70026 The Tribunal ruled in favor of the assessee, allowing the deduction claim under section 80HHC based on turnover increase. It held that as a successor-in-title, the assessee could claim the deduction using the turnover of the predecessor firm. The decision emphasized interpreting tax provisions to encourage exports and ensuring fair application of the law to support taxpayers' legitimate claims. en-us Thu, 25 Jun 1992 00:00:00 +0530 Wed, 13 Apr 2011 15:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70026 The Tribunal ruled in favor of the assessee, allowing the deduction claim under section 80HHC based on turnover increase. It held that as a successor-in-title, the assessee could claim the deduction using the turnover of the predecessor firm. The decision emphasized interpreting tax provisions to encourage exports and ensuring fair application of the law to support taxpayers' legitimate claims. Case-Laws Income Tax Thu, 25 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70026