https://www.taxtmi.com/caselaws?id=13409 The High Court of Madras upheld the decision of the Income-tax Appellate Tribunal regarding the deduction claimed by an assessee under section 80HHC for export sales of jewellery and precious stones for the assessment year 1997-98. The court emphasized the necessity of maintaining separate accounts for export sales and complying with legal requirements to support claims for deductions under section 80HHC. The court found no error in the Tribunal's order and dismissed the appeal, stating that no substantial question of law arose for consideration. en-us Wed, 24 Jan 2007 00:00:00 +0530 Thu, 28 May 2009 17:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13409 The High Court of Madras upheld the decision of the Income-tax Appellate Tribunal regarding the deduction claimed by an assessee under section 80HHC for export sales of jewellery and precious stones for the assessment year 1997-98. The court emphasized the necessity of maintaining separate accounts for export sales and complying with legal requirements to support claims for deductions under section 80HHC. The court found no error in the Tribunal's order and dismissed the appeal, stating that no substantial question of law arose for consideration. Case-Laws Income Tax Wed, 24 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13409