https://www.taxtmi.com/caselaws?id=186857 The Tribunal denied the deduction under section 80HHC for exports made from a third country, ruling that the goods must physically leave Indian territory to qualify for the deduction. However, the disallowance of Rs. 41,55,712 under section 40(a)(i) for non-deduction of tax at source on technical service charges was upheld. The Tribunal agreed with the CIT(A) that the payments were for training services, not technical services, and therefore, the disallowance was rightly deleted. en-us Sat, 27 Sep 2008 00:00:00 +0530 Mon, 03 Oct 2016 11:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186857 The Tribunal denied the deduction under section 80HHC for exports made from a third country, ruling that the goods must physically leave Indian territory to qualify for the deduction. However, the disallowance of Rs. 41,55,712 under section 40(a)(i) for non-deduction of tax at source on technical service charges was upheld. The Tribunal agreed with the CIT(A) that the payments were for training services, not technical services, and therefore, the disallowance was rightly deleted. Case-Laws Income Tax Sat, 27 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186857