https://www.taxtmi.com/caselaws?id=213745 The HC held that the premium received on sale of export quota is not taxable under Sections 28(iiia) to 28(iiic) and should not be included for deduction computation under Section 80HHC(3) provisos. The court ruled in favor of the Revenue and against the assessee on this issue. Additionally, the HC upheld the validity of the Commissioner's revision order under Section 263, rejecting the tribunal's contrary finding, thereby again ruling in favor of the Revenue and against the assessee. en-us Fri, 01 Jun 2012 00:00:00 +0530 Thu, 14 Aug 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213745 The HC held that the premium received on sale of export quota is not taxable under Sections 28(iiia) to 28(iiic) and should not be included for deduction computation under Section 80HHC(3) provisos. The court ruled in favor of the Revenue and against the assessee on this issue. Additionally, the HC upheld the validity of the Commissioner's revision order under Section 263, rejecting the tribunal's contrary finding, thereby again ruling in favor of the Revenue and against the assessee. Case-Laws Income Tax Fri, 01 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213745