https://www.taxtmi.com/caselaws?id=71917 The appeals filed by the Revenue against two assessees regarding the eligibility of the unrealized portion of export incentives for deduction under section 80HHC were dismissed. The Tribunal upheld the decision of the CIT(A) that the unrealized portion of the export incentives should be considered for deduction under section 80HHC. The court emphasized that export incentives are to be included in business profits for computing deductions under section 80HHC, and since the right to receive the incentive had accrued during business operations, the unrealized portion was eligible for deduction. en-us Fri, 30 May 2008 00:00:00 +0530 Tue, 07 Aug 2012 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71917 The appeals filed by the Revenue against two assessees regarding the eligibility of the unrealized portion of export incentives for deduction under section 80HHC were dismissed. The Tribunal upheld the decision of the CIT(A) that the unrealized portion of the export incentives should be considered for deduction under section 80HHC. The court emphasized that export incentives are to be included in business profits for computing deductions under section 80HHC, and since the right to receive the incentive had accrued during business operations, the unrealized portion was eligible for deduction. Case-Laws Income Tax Fri, 30 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71917