https://www.taxtmi.com/caselaws?id=259316 The High Court upheld the Tribunal's decision, ruling that stickering income was eligible for Section 80HHC deduction due to its operational nature and value enhancement. The Court found that the stickering income did not fall under the excluded categories of Explanation (baa). The decision was in line with Bombay High Court precedent and the K.R.M. Marine Exports Ltd. ruling, leading to the dismissal of Revenue's appeals without costs. en-us Wed, 22 Apr 2015 00:00:00 +0530 Thu, 07 May 2015 07:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259316 The High Court upheld the Tribunal's decision, ruling that stickering income was eligible for Section 80HHC deduction due to its operational nature and value enhancement. The Court found that the stickering income did not fall under the excluded categories of Explanation (baa). The decision was in line with Bombay High Court precedent and the K.R.M. Marine Exports Ltd. ruling, leading to the dismissal of Revenue's appeals without costs. Case-Laws Income Tax Wed, 22 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259316