https://www.taxtmi.com/caselaws?id=294679 The Tribunal dismissed the Revenue's appeals challenging the applicability of the 3rd proviso to section 80HHC(3) of the Act, following decisions by the Hon'ble Gujarat and Bombay High Courts. It upheld the aggregation of profits for all export units for the purpose of deduction under section 80HHC, reversing the CIT(A)'s order. Duplicate appeals by the Revenue were dismissed as infructuous, and Cross Appeals by the assessee were also dismissed. The final outcome resulted in the dismissal of certain appeals, partial allowance of others, and dismissal of Cross Objections. en-us Thu, 13 Sep 2012 00:00:00 +0530 Tue, 27 Apr 2021 12:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294679 The Tribunal dismissed the Revenue's appeals challenging the applicability of the 3rd proviso to section 80HHC(3) of the Act, following decisions by the Hon'ble Gujarat and Bombay High Courts. It upheld the aggregation of profits for all export units for the purpose of deduction under section 80HHC, reversing the CIT(A)'s order. Duplicate appeals by the Revenue were dismissed as infructuous, and Cross Appeals by the assessee were also dismissed. The final outcome resulted in the dismissal of certain appeals, partial allowance of others, and dismissal of Cross Objections. Case-Laws Income Tax Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294679