https://www.taxtmi.com/caselaws?id=385970 The appeals were allowed in favor of the Revenue, overturning the High Court's decision. The Court held that supporting manufacturers are not entitled to the same deductions under Section 80HHC of the Income Tax Act as direct exporters. The Court differentiated between direct exporters and supporting manufacturers, emphasizing distinct parameters and schemes for claiming deductions. The judgments were set aside, and the cases were remanded to the Appellate Tribunal for further proceedings. en-us Tue, 27 Aug 2019 00:00:00 +0530 Wed, 19 Aug 2020 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385970 The appeals were allowed in favor of the Revenue, overturning the High Court's decision. The Court held that supporting manufacturers are not entitled to the same deductions under Section 80HHC of the Income Tax Act as direct exporters. The Court differentiated between direct exporters and supporting manufacturers, emphasizing distinct parameters and schemes for claiming deductions. The judgments were set aside, and the cases were remanded to the Appellate Tribunal for further proceedings. Case-Laws Income Tax Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385970