https://www.taxtmi.com/caselaws?id=209611 The High Court upheld the Tribunal's decision, dismissing the appellant's appeal regarding the deduction claim under Section 80HHE for export of computer software. The court emphasized the exclusion of income unrelated to the export business, such as consultancy charges received in India, as mandated by Explanation (d) to Section 80HHE. Additionally, the challenge against the validity of reassessment under Section 147 was rejected, highlighting the need for compliance with statutory provisions and accurate deduction calculation by excluding non-export related income. en-us Wed, 05 Jan 2011 00:00:00 +0530 Sat, 13 Jul 2013 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209611 The High Court upheld the Tribunal's decision, dismissing the appellant's appeal regarding the deduction claim under Section 80HHE for export of computer software. The court emphasized the exclusion of income unrelated to the export business, such as consultancy charges received in India, as mandated by Explanation (d) to Section 80HHE. Additionally, the challenge against the validity of reassessment under Section 147 was rejected, highlighting the need for compliance with statutory provisions and accurate deduction calculation by excluding non-export related income. Case-Laws Income Tax Wed, 05 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209611