
Income Tax: Taxability of Export Quota Premiums and the Limits of CBDT Circulars
In this batch of civil appeals, the Supreme Court of India addressed whether premium receipts from the domestic sale of export quotas qualify for deductions under Section 80HHC or Section 10A of the Income Tax Act, 1961, and whether administrative circulars issued by the Central Board of Direct Taxes (CBDT)








