https://www.taxtmi.com/caselaws?id=117990 The Tribunal allowed the appeal, granting the assessee a deduction under section 80HHC for its data vending activities, determining the exported data as qualifying under "goods" or "merchandise." As a result, the alternative claim under section 80HHE and the challenge against the order under section 263 were deemed irrelevant and dismissed. en-us Mon, 23 Aug 2004 00:00:00 +0530 Wed, 27 Jun 2012 17:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117990 The Tribunal allowed the appeal, granting the assessee a deduction under section 80HHC for its data vending activities, determining the exported data as qualifying under "goods" or "merchandise." As a result, the alternative claim under section 80HHE and the challenge against the order under section 263 were deemed irrelevant and dismissed. Case-Laws Income Tax Mon, 23 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117990