https://www.taxtmi.com/caselaws?id=9871 The court upheld the Tribunal's decision to disallow the deduction under section 80HHC of the Income-tax Act, 1961, due to the lack of evidence of actual exports. The appellant failed to prove the export activities necessary for claiming the deduction, with the court emphasizing the requirement for concrete evidence such as transportation and customs clearance details. The court found the appellant's evidence insufficient, including invoices and remittance, and dismissed the appeal, stating no substantial question of law arose in challenging the disallowance of the deduction. en-us Thu, 08 Dec 2005 00:00:00 +0530 Thu, 02 Jul 2009 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9871 The court upheld the Tribunal's decision to disallow the deduction under section 80HHC of the Income-tax Act, 1961, due to the lack of evidence of actual exports. The appellant failed to prove the export activities necessary for claiming the deduction, with the court emphasizing the requirement for concrete evidence such as transportation and customs clearance details. The court found the appellant's evidence insufficient, including invoices and remittance, and dismissed the appeal, stating no substantial question of law arose in challenging the disallowance of the deduction. Case-Laws Income Tax Thu, 08 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9871