https://www.taxtmi.com/caselaws?id=395378 The court held that extra realization due to exchange rate fluctuation should be considered part of the export turnover. Additionally, export sale proceeds received in accordance with the contract and RBI's approval cannot be disregarded for Section 80-HHC relief. The matter was remanded to the Tribunal for reconsideration in light of subsequent developments, including the RBI's order. The appeal was successful, and the previous order was overturned. en-us Fri, 15 May 2020 00:00:00 +0530 Mon, 31 Aug 2020 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395378 The court held that extra realization due to exchange rate fluctuation should be considered part of the export turnover. Additionally, export sale proceeds received in accordance with the contract and RBI's approval cannot be disregarded for Section 80-HHC relief. The matter was remanded to the Tribunal for reconsideration in light of subsequent developments, including the RBI's order. The appeal was successful, and the previous order was overturned. Case-Laws Income Tax Fri, 15 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395378