https://www.taxtmi.com/caselaws?id=275130 Section 80HHC was applied to deny deduction on export profits for assessment year 1988-89, because the issue had already been decided by an earlier Madras High Court ruling on the same provision and the same assessment year. That prior construction of section 80HHC was followed on identical facts, and the assessee's claim was rejected. The court treated the earlier interpretation as controlling and held that the deduction could not be claimed contrary to that settled view. en-us Mon, 24 Mar 2003 00:00:00 +0530 Wed, 19 Sep 2018 18:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275130 Section 80HHC was applied to deny deduction on export profits for assessment year 1988-89, because the issue had already been decided by an earlier Madras High Court ruling on the same provision and the same assessment year. That prior construction of section 80HHC was followed on identical facts, and the assessee's claim was rejected. The court treated the earlier interpretation as controlling and held that the deduction could not be claimed contrary to that settled view. Case-Laws Income Tax Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275130