https://www.taxtmi.com/caselaws?id=15791 Relief under sections 80HH and 80-I was denied to an assessee engaged in processing and export of shrimps because the claim did not satisfy the settled statutory conditions applied to that activity. Investment allowance under section 32A was also refused in respect of the computer and ice plant on the same legal footing. The claim for deduction of commission paid to foreign agents under section 35B(1)(iv) turned on whether the assessee maintained an office or agency outside India for promotion of sales outside India; on that factual issue, the matter was sent back to the Tribunal for a fresh finding after allowing parties to adduce material. en-us Wed, 22 Sep 1999 00:00:00 +0530 Sat, 29 Aug 2009 11:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15791 Relief under sections 80HH and 80-I was denied to an assessee engaged in processing and export of shrimps because the claim did not satisfy the settled statutory conditions applied to that activity. Investment allowance under section 32A was also refused in respect of the computer and ice plant on the same legal footing. The claim for deduction of commission paid to foreign agents under section 35B(1)(iv) turned on whether the assessee maintained an office or agency outside India for promotion of sales outside India; on that factual issue, the matter was sent back to the Tribunal for a fresh finding after allowing parties to adduce material. Case-Laws Income Tax Wed, 22 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15791