https://www.taxtmi.com/caselaws?id=306309 The court allowed the appeal, ruling that the reopening of the assessment under Section 147 of the Income Tax Act was invalid. The court also held that the assessee was entitled to the deduction under Section 80HHC for exporting advertisements printed and published in books and magazines, as the items qualified as "goods" and earned foreign exchange. en-us Wed, 30 Aug 2017 00:00:00 +0530 Sat, 21 Jan 2023 08:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306309 The court allowed the appeal, ruling that the reopening of the assessment under Section 147 of the Income Tax Act was invalid. The court also held that the assessee was entitled to the deduction under Section 80HHC for exporting advertisements printed and published in books and magazines, as the items qualified as "goods" and earned foreign exchange. Case-Laws Income Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306309