https://www.taxtmi.com/caselaws?id=70060 The Tribunal partly allowed the appeals and cross-objections related to the computation of deductions under sections 80HHC and 80-I. It directed the Assessing Officer to include the additional sale price in business profits for deduction under section 80HHC and to re-calculate relief by incorporating indirect exports. Additionally, the Tribunal upheld the inclusion of processing charges, vehicle hire charges, and storage charges in business profits for relief under section 80-I. However, the Tribunal ruled against the assessee concerning the treatment of income from the sale of advance licenses and interest income for relief under section 80-I. en-us Thu, 09 Mar 2000 00:00:00 +0530 Thu, 14 Apr 2011 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70060 The Tribunal partly allowed the appeals and cross-objections related to the computation of deductions under sections 80HHC and 80-I. It directed the Assessing Officer to include the additional sale price in business profits for deduction under section 80HHC and to re-calculate relief by incorporating indirect exports. Additionally, the Tribunal upheld the inclusion of processing charges, vehicle hire charges, and storage charges in business profits for relief under section 80-I. However, the Tribunal ruled against the assessee concerning the treatment of income from the sale of advance licenses and interest income for relief under section 80-I. Case-Laws Income Tax Thu, 09 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70060