https://www.taxtmi.com/caselaws?id=40266 Section 80HHC relief depended on the person who exported the goods and in whose favour the sale proceeds in convertible foreign exchange were receivable. The export was undertaken in the export house's name, the foreign buyer contracted with that export house, and the letter of credit stood in its name; the assessee had also accepted the declaration treating the export house as exporter. An internal arrangement transferring foreign exchange onwards did not alter that position. The statutory deduction therefore could not be claimed by the manufacturer, and the export house was the relevant exporter for the provision. en-us Tue, 09 Jan 2001 00:00:00 +0530 Mon, 05 Jan 2026 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40266 Section 80HHC relief depended on the person who exported the goods and in whose favour the sale proceeds in convertible foreign exchange were receivable. The export was undertaken in the export house's name, the foreign buyer contracted with that export house, and the letter of credit stood in its name; the assessee had also accepted the declaration treating the export house as exporter. An internal arrangement transferring foreign exchange onwards did not alter that position. The statutory deduction therefore could not be claimed by the manufacturer, and the export house was the relevant exporter for the provision. Case-Laws Income Tax Tue, 09 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40266