Section 80HHC turnover computation dispute over clubbing independent businesses and export turnover remains at admission stage.

For computing deduction under section 80HHC, the text raises whether the turnover of all independent businesses must be clubbed or whether only export-business turnover should be considered. The matter remained at the admission stage, with notice issued to the other side and the case listed for final hearing; no substantive determination on the deduction question is stated.

---

---

Issues: Whether, for computing deduction under section 80HHC, the turnover of all independent businesses is to be clubbed and whether only the turnover of the export business is to be considered.

Outcome: The appeal was admitted, notice was issued to the other side, and the matter was listed for final hearing.

---