https://www.taxtmi.com/caselaws?id=32545 The Supreme Court remitted the case back to the Assessing Officer for fresh computation based on recent legal interpretations regarding Section 80 HHC (3) of the Income Tax Act 1961. The Court emphasized the necessity of factual findings on whether sales through export houses were supported by a disclaimer certificate. The High Court's decision was overturned, and the appeal was allowed with no order as to costs. en-us Tue, 13 Nov 2007 00:00:00 +0530 Fri, 06 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32545 The Supreme Court remitted the case back to the Assessing Officer for fresh computation based on recent legal interpretations regarding Section 80 HHC (3) of the Income Tax Act 1961. The Court emphasized the necessity of factual findings on whether sales through export houses were supported by a disclaimer certificate. The High Court's decision was overturned, and the appeal was allowed with no order as to costs. Case-Laws Income Tax Tue, 13 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32545