https://www.taxtmi.com/caselaws?id=203509 The High Court ruled in favor of the Revenue, holding that technical service charges and tyre retreading receipts are considered part of the export business and are eligible for deduction under Section 80HHC of the Income Tax Act. The Court distinguished a previous judgment and followed the Supreme Court's interpretation, allowing the appeals with no costs imposed. en-us Fri, 29 Apr 2011 00:00:00 +0530 Mon, 05 Sep 2011 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203509 The High Court ruled in favor of the Revenue, holding that technical service charges and tyre retreading receipts are considered part of the export business and are eligible for deduction under Section 80HHC of the Income Tax Act. The Court distinguished a previous judgment and followed the Supreme Court's interpretation, allowing the appeals with no costs imposed. Case-Laws Income Tax Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203509