https://www.taxtmi.com/caselaws?id=413925 The High Court upheld the ITAT's decision in a tax case where a software exporter claimed deductions under Section 80HHE. The court found in favor of the respondent, agreeing with ITAT that the deductions were valid based on evidence such as export value acceptance and disclaimer certificates. It dismissed the appeals, stating that the Assessing Officer's objections lacked evidentiary support and were deemed meritless, with no costs awarded. en-us Wed, 13 Oct 2021 00:00:00 +0530 Sat, 23 Oct 2021 07:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413925 The High Court upheld the ITAT's decision in a tax case where a software exporter claimed deductions under Section 80HHE. The court found in favor of the respondent, agreeing with ITAT that the deductions were valid based on evidence such as export value acceptance and disclaimer certificates. It dismissed the appeals, stating that the Assessing Officer's objections lacked evidentiary support and were deemed meritless, with no costs awarded. Case-Laws Income Tax Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413925