https://www.taxtmi.com/caselaws?id=6554 SC dismissed the appeal, holding that an export-house premium paid to a supporting manufacturer is includible in business profits for deduction under s.80HHC(1A). The Court affirmed that the premium forms part of the sale price received from the export house and is not commission or brokerage. The foreign-exchange realisation requirement applies to export houses under s.80HHC(1) and is inapplicable to supporting manufacturers under s.80HHC(2)(a). The Tribunal's and HC's rulings were upheld as correctly construing s.80HHC. en-us Fri, 30 Mar 2007 00:00:00 +0530 Tue, 16 Sep 2025 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6554 SC dismissed the appeal, holding that an export-house premium paid to a supporting manufacturer is includible in business profits for deduction under s.80HHC(1A). The Court affirmed that the premium forms part of the sale price received from the export house and is not commission or brokerage. The foreign-exchange realisation requirement applies to export houses under s.80HHC(1) and is inapplicable to supporting manufacturers under s.80HHC(2)(a). The Tribunal's and HC's rulings were upheld as correctly construing s.80HHC. Case-Laws Income Tax Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6554