https://www.taxtmi.com/caselaws?id=13293 The court dismissed the appeals, holding that the export premium received by the assessee forms part of the price settled for the sale of merchandise and is not subject to exclusion under clause (baa) of the Explanation to section 80HHC. The court also upheld the Tribunal's direction to recompute the deduction under section 80HHC by ignoring the loss derived from the export of trading goods, consistent with the earlier judgment in CIT v. Smt. T.C. Usha. en-us Tue, 01 Jul 2003 00:00:00 +0530 Wed, 27 May 2009 18:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13293 The court dismissed the appeals, holding that the export premium received by the assessee forms part of the price settled for the sale of merchandise and is not subject to exclusion under clause (baa) of the Explanation to section 80HHC. The court also upheld the Tribunal's direction to recompute the deduction under section 80HHC by ignoring the loss derived from the export of trading goods, consistent with the earlier judgment in CIT v. Smt. T.C. Usha. Case-Laws Income Tax Tue, 01 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13293