https://www.taxtmi.com/caselaws?id=32742 The court interpreted the tax effect for filing appeals under Section 268A of the Income Tax Act, emphasizing appeals should be based on the tax effect exceeding a specified limit to avoid burdening courts. Regarding deduction computation under Section 80HHC for export turnover, the court ruled in favor of the assessee, considering post-assessment proceeds in total turnover as per RBI approval. The judgment favored the assessee on both issues, highlighting the importance of adhering to specified limits for appeals and considering relevant provisions for deduction computations. en-us Fri, 23 Jan 2009 00:00:00 +0530 Mon, 08 Mar 2010 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32742 The court interpreted the tax effect for filing appeals under Section 268A of the Income Tax Act, emphasizing appeals should be based on the tax effect exceeding a specified limit to avoid burdening courts. Regarding deduction computation under Section 80HHC for export turnover, the court ruled in favor of the assessee, considering post-assessment proceeds in total turnover as per RBI approval. The judgment favored the assessee on both issues, highlighting the importance of adhering to specified limits for appeals and considering relevant provisions for deduction computations. Case-Laws Income Tax Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32742