https://www.taxtmi.com/caselaws?id=206412 The court allowed the appeal, overturning the lower authorities' decisions and instructing the Assessing Officer to evaluate the deductions claimed under Section 80HHC. The court affirmed that the transactions constituted exports out of India and qualified for deductions. The Assessing Officer was directed to resolve the claim within three months, with no costs awarded. en-us Fri, 12 Aug 2011 00:00:00 +0530 Sat, 15 Dec 2012 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206412 The court allowed the appeal, overturning the lower authorities' decisions and instructing the Assessing Officer to evaluate the deductions claimed under Section 80HHC. The court affirmed that the transactions constituted exports out of India and qualified for deductions. The Assessing Officer was directed to resolve the claim within three months, with no costs awarded. Case-Laws Income Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206412