https://www.taxtmi.com/caselaws?id=424061 The High Court allowed the appeal, quashed the Tribunal's order, and directed the Assessing Officer to recalculate the tax liability in accordance with the judgment and applicable law. The Court clarified that the amendment to Section 80HHC was prospective, not retrospective, and affirmed that commission income related to export activities was eligible for deduction under the said section. en-us Wed, 08 Jun 2022 00:00:00 +0530 Tue, 21 Jun 2022 08:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424061 The High Court allowed the appeal, quashed the Tribunal's order, and directed the Assessing Officer to recalculate the tax liability in accordance with the judgment and applicable law. The Court clarified that the amendment to Section 80HHC was prospective, not retrospective, and affirmed that commission income related to export activities was eligible for deduction under the said section. Case-Laws Income Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424061