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<h1>Export Incentives Clarified: Proportional Indirect Cost Allocation Under Section 80HHC Balances Manufacturing and Revenue Considerations</h1> A legal interpretation of indirect costs under section 80HHC of the Income Tax Act 1961. Indirect costs are defined as expenses allocated proportionally based on export turnover relative to total turnover. Judicial precedents emphasize considering manufacturing division costs, balancing allocation principles with attribution to maintain export incentives without completely eliminating them.