https://www.taxtmi.com/caselaws?id=11780 The court ruled in favor of the assessee, determining that the premium received from export houses was part of the export price and not a separate commission or brokerage. The Tribunal's reliance on past decisions was found to be misplaced, and the application of Section 80AB was deemed unnecessary given the specific provisions of Section 80HHC. The questions raised were answered against the Revenue, affirming the assessee's position. en-us Thu, 04 Apr 2002 00:00:00 +0530 Mon, 08 Feb 2010 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11780 The court ruled in favor of the assessee, determining that the premium received from export houses was part of the export price and not a separate commission or brokerage. The Tribunal's reliance on past decisions was found to be misplaced, and the application of Section 80AB was deemed unnecessary given the specific provisions of Section 80HHC. The questions raised were answered against the Revenue, affirming the assessee's position. Case-Laws Income Tax Thu, 04 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11780