https://www.taxtmi.com/caselaws?id=59649 The Tribunal allowed the assessee's appeals for both assessment years, determining that the assessee was entitled to the deduction under section 80HHC for exports made through a third party. It emphasized the beneficial nature of the provision and the need for a liberal interpretation to promote foreign exchange earnings. The Tribunal found that the assessee had not violated any laws and distinguished the case from a precedent involving multiple claimants for the deduction. en-us Fri, 25 Jun 2004 00:00:00 +0530 Fri, 31 Dec 2010 13:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59649 The Tribunal allowed the assessee's appeals for both assessment years, determining that the assessee was entitled to the deduction under section 80HHC for exports made through a third party. It emphasized the beneficial nature of the provision and the need for a liberal interpretation to promote foreign exchange earnings. The Tribunal found that the assessee had not violated any laws and distinguished the case from a precedent involving multiple claimants for the deduction. Case-Laws Income Tax Fri, 25 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59649