https://www.taxtmi.com/caselaws?id=104018 The Tribunal allowed the appeal of the assessee, ruling that the premium paid on surrender of exim-scrips should be included in the computation of export profits under section 80HHC, as per CBDT Circular No. 621 dated 19-12-1991 and precedent case law. The disallowance made by the Assessing Officer was deemed unwarranted, leading to its deletion. en-us Wed, 13 Dec 2000 00:00:00 +0530 Mon, 27 Feb 2012 12:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104018 The Tribunal allowed the appeal of the assessee, ruling that the premium paid on surrender of exim-scrips should be included in the computation of export profits under section 80HHC, as per CBDT Circular No. 621 dated 19-12-1991 and precedent case law. The disallowance made by the Assessing Officer was deemed unwarranted, leading to its deletion. Case-Laws Income Tax Wed, 13 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104018