https://www.taxtmi.com/caselaws?id=59440 The Tribunal partly allowed the assessee's appeal and treated the Department's appeal as allowed for statistical purposes. The key findings were that the sister concerns were not agents of the assessee, the export proceeds were not received in convertible foreign exchange by the assessee, and the disallowance of interest-free advances needed further examination. en-us Mon, 09 Jul 2007 00:00:00 +0530 Tue, 10 Jul 2012 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59440 The Tribunal partly allowed the assessee's appeal and treated the Department's appeal as allowed for statistical purposes. The key findings were that the sister concerns were not agents of the assessee, the export proceeds were not received in convertible foreign exchange by the assessee, and the disallowance of interest-free advances needed further examination. Case-Laws Income Tax Mon, 09 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59440