https://www.taxtmi.com/caselaws?id=184916 The High Court considered an appeal regarding the interpretation of completion of export for the assessment year 1993-94, with reliance on a decision of the Bombay High Court. The Tribunal had remitted the matter back to the Assessing Officer for determining whether the goods crossed frontiers for export completion. Despite acknowledging the Bombay High Court's decision as currently binding, the High Court found the lack of clarity in the records on this issue and upheld the Tribunal's decision for reassessment. Consequently, the High Court dismissed the appeal and the connected miscellaneous petition without awarding costs. en-us Wed, 08 Nov 2006 00:00:00 +0530 Mon, 25 Jul 2016 11:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184916 The High Court considered an appeal regarding the interpretation of completion of export for the assessment year 1993-94, with reliance on a decision of the Bombay High Court. The Tribunal had remitted the matter back to the Assessing Officer for determining whether the goods crossed frontiers for export completion. Despite acknowledging the Bombay High Court's decision as currently binding, the High Court found the lack of clarity in the records on this issue and upheld the Tribunal's decision for reassessment. Consequently, the High Court dismissed the appeal and the connected miscellaneous petition without awarding costs. Case-Laws Income Tax Wed, 08 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184916