https://www.taxtmi.com/caselaws?id=209595 Concurrent factual findings supported by invoices, duty-paid certificates, banking records, export evidence and agent confirmations were not shown to be perverse, so the additions for alleged bogus purchases and the disallowance of export commission were upheld as correctly deleted. The court also accepted that the commission was commercially deducted from export proceeds and had not accrued in full to the assessee. On the section 80HHC issue, the matter had been restored to the Assessing Officer on a consensual basis after the retrospective insertion of clause (iiid) to section 28, and no substantial question of law arose from that remand. Under section 260A, such evidence-based findings were not disturbed. en-us Tue, 21 Dec 2010 00:00:00 +0530 Sat, 13 Jul 2013 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209595 Concurrent factual findings supported by invoices, duty-paid certificates, banking records, export evidence and agent confirmations were not shown to be perverse, so the additions for alleged bogus purchases and the disallowance of export commission were upheld as correctly deleted. The court also accepted that the commission was commercially deducted from export proceeds and had not accrued in full to the assessee. On the section 80HHC issue, the matter had been restored to the Assessing Officer on a consensual basis after the retrospective insertion of clause (iiid) to section 28, and no substantial question of law arose from that remand. Under section 260A, such evidence-based findings were not disturbed. Case-Laws Income Tax Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209595