Section 80HHC turnover computation issue admitted for hearing with connected appeal, with no final ruling on deduction basis

For deduction under section 80HHC, the substantial question was whether turnover of all independent businesses had to be clubbed or only export business turnover considered. The Gujarat HC admitted the appeal for consideration on that question of law and directed it to be heard with a connected appeal. No final adjudication was made on the deduction issue.

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Issues: Whether, for computing deduction under section 80HHC, turnover of all independent businesses was required to be clubbed and whether only export business turnover was to be taken into account.

Outcome: The appeal was admitted for consideration on the stated substantial question of law and was directed to be heard with a connected appeal; no final adjudication on the issue was made.

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