2007 (11) TMI 282

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....neral of India (R.K. Shukla, Y.P. Mahajan, D.K.Singh, Pradeep Shukla, Sanjay Kumar, B.V.Balram Das, Advocates with him) for the respondents. ORDER 1. The short question which arises for determination in this civil appeal filed by the assessee is as follows: "Whether the assessee was entitled to the benefit of the proviso to Section 80 HHC (3) of the Income Tax Act 1961 as it stood at the ....

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....Commissioner of Income Tax (Appeals). The order of the Assessing Officer was upheld on the ground that export turn over included only direct exports since Section 80 HHC (3) dealt with quantification of deduction in the case of direct exports and the quantum of deduction had to be computed only on the basis of direct export turn over. The Commissioner of Income Tax (Appeals) also took note of the ....

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....t entitled to the benefit in that regard qua indirect exports made through the export house. The High Court also proceeded on the basis that the sales turn over from sales effective by the assessee to the export houses did not answer the description of export turn over and therefore the assessee was not entitled to take the indirect exports into account while calculating sales turn over in the for....