https://www.taxtmi.com/caselaws?id=11205 The High Court affirmed the decisions of the Commissioner of Income-tax and the Tribunal, holding that remittances received as advertisement charges do not qualify as export turnover under section 80HHC. The court supported the jurisdiction of the Commissioner under section 263 to revise the erroneous assessment orders and directed the recomputation of deductions accordingly. The application under section 256(2) was rejected, and the question referred by the Tribunal was answered in favor of the Revenue and against the assessee. en-us Tue, 08 Jul 2003 00:00:00 +0530 Sat, 01 Aug 2009 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11205 The High Court affirmed the decisions of the Commissioner of Income-tax and the Tribunal, holding that remittances received as advertisement charges do not qualify as export turnover under section 80HHC. The court supported the jurisdiction of the Commissioner under section 263 to revise the erroneous assessment orders and directed the recomputation of deductions accordingly. The application under section 256(2) was rejected, and the question referred by the Tribunal was answered in favor of the Revenue and against the assessee. Case-Laws Income Tax Tue, 08 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11205