https://www.taxtmi.com/caselaws?id=3396 The High Court upheld the Tribunal's decision in a case concerning the short deduction of the assessee's claim under Section 80HHC of the Income Tax Act. The court affirmed the necessity for the Assessing Officer to establish whether separate books of accounts were maintained by the assessee and to evaluate the expenditure directly related to export activities for determining the claim under Section 80HHC. Consequently, the appeal was dismissed, endorsing the Tribunal's direction for a thorough evaluation of the factual and legal aspects concerning the deduction claim under Section 80HHC of the Income Tax Act. en-us Thu, 07 Sep 2006 00:00:00 +0530 Mon, 28 Jul 2008 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3396 The High Court upheld the Tribunal's decision in a case concerning the short deduction of the assessee's claim under Section 80HHC of the Income Tax Act. The court affirmed the necessity for the Assessing Officer to establish whether separate books of accounts were maintained by the assessee and to evaluate the expenditure directly related to export activities for determining the claim under Section 80HHC. Consequently, the appeal was dismissed, endorsing the Tribunal's direction for a thorough evaluation of the factual and legal aspects concerning the deduction claim under Section 80HHC of the Income Tax Act. Case-Laws Income Tax Thu, 07 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3396