https://www.taxtmi.com/caselaws?id=31546 The court ruled in favor of the assessees, allowing supporting manufacturers to claim a deduction under section 80HHC of the Income-tax Act at par with direct exporters. The court also upheld the eligibility of duty draw back and Duty Entitlement Pass Book Scheme under specific sections of the Income-tax Act. Additionally, the court interpreted the term 'derived' broadly in favor of the assessees, leading to the dismissal of the Revenue's appeals and setting aside previous orders. en-us Tue, 13 May 2008 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31546 The court ruled in favor of the assessees, allowing supporting manufacturers to claim a deduction under section 80HHC of the Income-tax Act at par with direct exporters. The court also upheld the eligibility of duty draw back and Duty Entitlement Pass Book Scheme under specific sections of the Income-tax Act. Additionally, the court interpreted the term 'derived' broadly in favor of the assessees, leading to the dismissal of the Revenue's appeals and setting aside previous orders. Case-Laws Income Tax Tue, 13 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31546