https://www.taxtmi.com/caselaws?id=16887 The court held that commission income should be considered part of export profits for deduction under section 80HHC of the Income-tax Act, 1961. The Income-tax Appellate Tribunal directed the Assessing Officer to calculate the deduction accordingly for all assessment years. The Tribunal rejected the Revenue's reference application on three questions, deeming them not referable as questions of law. The court found the questions to be questions of law and directed the Tribunal to refer them to the High Court for opinion. Additionally, the court allowed the assessee's application for rectification of the Tribunal's order regarding the inclusion of commission income in export turnover, affecting the referred questions. en-us Fri, 24 Apr 1998 00:00:00 +0530 Sat, 12 Sep 2009 17:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16887 The court held that commission income should be considered part of export profits for deduction under section 80HHC of the Income-tax Act, 1961. The Income-tax Appellate Tribunal directed the Assessing Officer to calculate the deduction accordingly for all assessment years. The Tribunal rejected the Revenue's reference application on three questions, deeming them not referable as questions of law. The court found the questions to be questions of law and directed the Tribunal to refer them to the High Court for opinion. Additionally, the court allowed the assessee's application for rectification of the Tribunal's order regarding the inclusion of commission income in export turnover, affecting the referred questions. Case-Laws Income Tax Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16887