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2006 (7) TMI 121 - SC - Income Tax
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