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<h1>High Court rules interest, commission not part of business profits under section 80HHC</h1> The High Court of Bombay allowed the Department's appeal for the assessment year 1989-90, ruling that interest, commission, etc., cannot be considered as ... Export, Special Deduction The High Court of Bombay allowed the Department's appeal concerning the assessment year 1989-90. The court held that interest, commission, etc., cannot be included in business profits under section 80HHC as they lack a nexus with export activities. The appeal was allowed with no costs.
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