https://www.taxtmi.com/caselaws?id=201345 The High Court dismissed the appeal regarding entitlement to deduction under section 80HHC of the Income-tax Act. The appellant's contentions on exclusion under section 28(iiid) and inclusion of processing charges in profits were not considered as they were not raised before the Tribunal. The Court upheld the Tribunal's decision based on a Supreme Court judgment and advised the appellant to seek relief through proper channels within the Income-tax Act, 1961. en-us Mon, 16 Jun 2008 00:00:00 +0530 Mon, 31 Dec 2012 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201345 The High Court dismissed the appeal regarding entitlement to deduction under section 80HHC of the Income-tax Act. The appellant's contentions on exclusion under section 28(iiid) and inclusion of processing charges in profits were not considered as they were not raised before the Tribunal. The Court upheld the Tribunal's decision based on a Supreme Court judgment and advised the appellant to seek relief through proper channels within the Income-tax Act, 1961. Case-Laws Income Tax Mon, 16 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201345