https://www.taxtmi.com/caselaws?id=19200 The court quashed the Commissioner of Income-tax's order regarding the deduction for delayed receipts beyond the six-month period for an export-oriented unit. It emphasized the need for a balanced approach, considering reasons for delays and proper application of mind by the Commissioner. The court directed the Commissioner to reconsider the application in accordance with legal principles, partially allowing the writ petition and imposing costs on the parties. A certified copy of the judgment was ordered to be issued to the petitioner's counsel upon payment within one week, concluding the legal proceedings. en-us Tue, 25 Apr 1995 00:00:00 +0530 Wed, 04 Nov 2009 16:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19200 The court quashed the Commissioner of Income-tax's order regarding the deduction for delayed receipts beyond the six-month period for an export-oriented unit. It emphasized the need for a balanced approach, considering reasons for delays and proper application of mind by the Commissioner. The court directed the Commissioner to reconsider the application in accordance with legal principles, partially allowing the writ petition and imposing costs on the parties. A certified copy of the judgment was ordered to be issued to the petitioner's counsel upon payment within one week, concluding the legal proceedings. Case-Laws Income Tax Tue, 25 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19200