TMI Blog2010 (1) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue is covered in favour of the assessee and against the revenue in view of the Supreme Court decisions in the cases of P. R. Prabhakar v. CIT : (2008 -TMI - 5172 - SUPREME Court) and CIT v. Baby Marine Exports : (2008 -TMI - 6554 - SUPREME Court) X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee on assignment of export orders to another party in India will form part of profits eligible for deduction u/s 80HHC? It is not necessary for us to examine these questions in detail inasmuch as the same are covered in favour of the assessee and against the revenue in view of the Supreme Court decisions in the cases of P. R. Prabhakar v. CIT : (2006) 284 ITR 548 (SC) and CIT v. Baby ..... X X X X Extracts X X X X X X X X Extracts X X X X
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