https://www.taxtmi.com/caselaws?id=179339 The Tribunal ruled in favor of the assessee, holding that export incentives received by a supporting manufacturer are eligible for deduction under section 80HHC as business profits. The Tribunal emphasized that when these incentives are passed on to the supporting manufacturer, they form part of the sale proceeds and qualify for deduction. The decision upheld the Commissioner (Appeals) order, granting relief to the assessee and dismissing the revenue's appeal. en-us Fri, 10 Aug 2007 00:00:00 +0530 Fri, 26 Feb 2016 16:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179339 The Tribunal ruled in favor of the assessee, holding that export incentives received by a supporting manufacturer are eligible for deduction under section 80HHC as business profits. The Tribunal emphasized that when these incentives are passed on to the supporting manufacturer, they form part of the sale proceeds and qualify for deduction. The decision upheld the Commissioner (Appeals) order, granting relief to the assessee and dismissing the revenue's appeal. Case-Laws Income Tax Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179339