https://www.taxtmi.com/caselaws?id=39377 The High Court of Allahabad ruled against the assessee, finding that the company was not entitled to a rebate under section 2(5)(a)(i) of the Finance Act, 1965 for indirect exports made through third parties. The Court held that the specific provisions of section 2(5)(a)(iii) applied to cases where exports were channeled through third parties, and allowing the assessee to claim rebate under a different section would result in an unintended benefit. The judgment clarified the distinction between rebate entitlement for direct and indirect exporters under the Finance Act, 1965. en-us Fri, 18 Jul 1975 00:00:00 +0530 Fri, 16 Apr 2010 11:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39377 The High Court of Allahabad ruled against the assessee, finding that the company was not entitled to a rebate under section 2(5)(a)(i) of the Finance Act, 1965 for indirect exports made through third parties. The Court held that the specific provisions of section 2(5)(a)(iii) applied to cases where exports were channeled through third parties, and allowing the assessee to claim rebate under a different section would result in an unintended benefit. The judgment clarified the distinction between rebate entitlement for direct and indirect exporters under the Finance Act, 1965. Case-Laws Income Tax Fri, 18 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39377