https://www.taxtmi.com/caselaws?id=12251 The High Court found the revision application maintainable under section 264 and directed the Commissioner to decide on allowing export incentives received in subsequent assessment years under section 80HHC, even if not shown as income for the relevant year. The court emphasized the importance of rectification under section 154 for claiming deductions related to export income and set aside the Commissioner's orders, stressing the need for correct application of tax laws to ensure justice. en-us Wed, 04 Sep 2002 00:00:00 +0530 Sat, 20 Feb 2010 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12251 The High Court found the revision application maintainable under section 264 and directed the Commissioner to decide on allowing export incentives received in subsequent assessment years under section 80HHC, even if not shown as income for the relevant year. The court emphasized the importance of rectification under section 154 for claiming deductions related to export income and set aside the Commissioner's orders, stressing the need for correct application of tax laws to ensure justice. Case-Laws Income Tax Wed, 04 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12251