https://www.taxtmi.com/caselaws?id=118314 The Tribunal held in favor of the assessee, allowing the deduction under section 80HHB. It determined that the assessee had independently entered into contracts and executed foreign projects, including subcontracting parts to Total Tel. The Tribunal disagreed with the lower authorities' characterization of the assessee as a mere marketing agent, emphasizing the substantial execution of projects by the assessee. Consequently, the Tribunal directed the Assessing Officer to grant the deduction under section 80HHB to the assessee, overturning the decisions of the lower authorities. en-us Fri, 28 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 17:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118314 The Tribunal held in favor of the assessee, allowing the deduction under section 80HHB. It determined that the assessee had independently entered into contracts and executed foreign projects, including subcontracting parts to Total Tel. The Tribunal disagreed with the lower authorities' characterization of the assessee as a mere marketing agent, emphasizing the substantial execution of projects by the assessee. Consequently, the Tribunal directed the Assessing Officer to grant the deduction under section 80HHB to the assessee, overturning the decisions of the lower authorities. Case-Laws Income Tax Fri, 28 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118314