https://www.taxtmi.com/caselaws?id=10671 The court held that turnover from sales to export houses by a supporting manufacturer should not be included in "export turnover" for deductions under section 80HHC(3) of the Income-tax Act. It clarified that the export turnover for the proviso to sub-section (3) includes only direct exports. The court emphasized the separate provisions for direct exporters and supporting manufacturers under section 80HHC and rejected the inclusion of sales to export houses in the export turnover for deductions. The appeal filed by the Department was allowed, overturning the Tribunal's decision and reinstating the Commissioner of Income-tax (Appeals) order. en-us Thu, 31 Mar 2005 00:00:00 +0530 Tue, 21 Jul 2009 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10671 The court held that turnover from sales to export houses by a supporting manufacturer should not be included in "export turnover" for deductions under section 80HHC(3) of the Income-tax Act. It clarified that the export turnover for the proviso to sub-section (3) includes only direct exports. The court emphasized the separate provisions for direct exporters and supporting manufacturers under section 80HHC and rejected the inclusion of sales to export houses in the export turnover for deductions. The appeal filed by the Department was allowed, overturning the Tribunal's decision and reinstating the Commissioner of Income-tax (Appeals) order. Case-Laws Income Tax Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10671