https://www.taxtmi.com/caselaws?id=120176 The Tribunal held that the assessee's activities fell under clause (a) of sub-section (3) of section 80HHC, as the goods were processed, not merely traded. The decision under the Sales Tax Act was deemed irrelevant due to the wider scope of "processed" compared to "manufactured." The Tribunal reversed the CIT(A)'s decision and upheld the Assessing Officer's computation of profits derived from export under clause (a) of sub-section (3) of section 80HHC. en-us Thu, 11 May 2006 00:00:00 +0530 Tue, 17 Jul 2012 13:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120176 The Tribunal held that the assessee's activities fell under clause (a) of sub-section (3) of section 80HHC, as the goods were processed, not merely traded. The decision under the Sales Tax Act was deemed irrelevant due to the wider scope of "processed" compared to "manufactured." The Tribunal reversed the CIT(A)'s decision and upheld the Assessing Officer's computation of profits derived from export under clause (a) of sub-section (3) of section 80HHC. Case-Laws Income Tax Thu, 11 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120176