https://www.taxtmi.com/caselaws?id=17828 The court ruled in favor of the assessee, allowing the deduction under section 80HHC for the export of cardamom. It held that section 80AB does not apply to section 80HHC and emphasized the promotion of exports under section 80HHC. Additionally, the court determined that repair and insurance expenses for motor cars are not covered by section 37(3A) of the Income-tax Act, aligning with the Commissioner of Income-tax (Appeals) and the Tribunal's interpretation. en-us Fri, 10 Jan 1997 00:00:00 +0530 Fri, 25 Sep 2009 11:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17828 The court ruled in favor of the assessee, allowing the deduction under section 80HHC for the export of cardamom. It held that section 80AB does not apply to section 80HHC and emphasized the promotion of exports under section 80HHC. Additionally, the court determined that repair and insurance expenses for motor cars are not covered by section 37(3A) of the Income-tax Act, aligning with the Commissioner of Income-tax (Appeals) and the Tribunal's interpretation. Case-Laws Income Tax Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17828