2006 (7) TMI 121 - SUPREME COURT

Whether Tribunal was right in law in holding that the assessee is entitled to deduction u/s 80HHC of the Income-tax Act even though the export business resulted in a loss of ₹ 6,372 - Whether, on the facts and in the circumstances of the case the Tribunal is right in law in holding that commission and brokerage for procuring export contracts for other exporters is exempt u/s 80HHC of the Act on the ground that the same is export profits - questions are answered in favor of assessee