https://www.taxtmi.com/caselaws?id=366870 The Court dismissed the Revenue's appeal, upholding the assessee's right to claim the deduction under Section 80HHE for the relevant year when the export proceeds were received. The Court emphasized that the delay in receiving export proceeds was due to external political factors and that there was no legal impediment for the assessee to claim the deduction when the amounts were received. en-us Wed, 05 Sep 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366870 The Court dismissed the Revenue's appeal, upholding the assessee's right to claim the deduction under Section 80HHE for the relevant year when the export proceeds were received. The Court emphasized that the delay in receiving export proceeds was due to external political factors and that there was no legal impediment for the assessee to claim the deduction when the amounts were received. Case-Laws Income Tax Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366870