https://www.taxtmi.com/caselaws?id=376453 The High Court upheld the Income Tax Appellate Tribunal's decision on the deduction u/s 80HHC, remanding the matter for verification of the export house's profits. Subsequently, the assessee was found entitled to the deduction, subject to quantification by the Assessing Officer. Regarding the claim u/s 10A, the Court ruled that the assessee could not claim for exports involving IQF but was entitled for other exports. The issue was referred back to the Assessing Officer to compute deductions without overlap between u/s 10A and 80HHC. The Revenue's appeal was allowed for statistical purposes, clarifying the eligibility criteria for tax deductions. en-us Wed, 06 Mar 2019 00:00:00 +0530 Sat, 30 Mar 2019 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376453 The High Court upheld the Income Tax Appellate Tribunal's decision on the deduction u/s 80HHC, remanding the matter for verification of the export house's profits. Subsequently, the assessee was found entitled to the deduction, subject to quantification by the Assessing Officer. Regarding the claim u/s 10A, the Court ruled that the assessee could not claim for exports involving IQF but was entitled for other exports. The issue was referred back to the Assessing Officer to compute deductions without overlap between u/s 10A and 80HHC. The Revenue's appeal was allowed for statistical purposes, clarifying the eligibility criteria for tax deductions. Case-Laws Income Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376453