https://www.taxtmi.com/caselaws?id=191664 Under the unamended section 80HHC, export deduction was available only to the real exporter with privity of contract with the foreign buyer and entitlement to the export proceeds. Processors who shipped goods through export houses, without contractual privity with foreign buyers, could not claim the deduction where the export houses were the contracting parties and had already availed the benefit. The same export transaction could not yield simultaneous deduction to more than one participant. The references were answered against the assessee and in favour of the Revenue. en-us Thu, 25 Jun 1998 00:00:00 +0530 Wed, 12 Apr 2017 16:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191664 Under the unamended section 80HHC, export deduction was available only to the real exporter with privity of contract with the foreign buyer and entitlement to the export proceeds. Processors who shipped goods through export houses, without contractual privity with foreign buyers, could not claim the deduction where the export houses were the contracting parties and had already availed the benefit. The same export transaction could not yield simultaneous deduction to more than one participant. The references were answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Thu, 25 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191664