Court Rules Premium Earned by Exporter Related to Export Activities u/s 80HHC(4A) of Income Tax Act.

Disallowance under the Explanation under sub-section (4A) of section 80HHC - assessee is exporting directly to the buyers and also through export houses - submission of revenue that the premium earned by the respondent assessee is totally unrelated to export is fallacious - SC .....

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