https://www.taxtmi.com/caselaws?id=67914 Deduction under section 80HHC based on comparison with the preceding year's export turnover requires the same assessable person in both years. A firm is a distinct assessable entity from an individual proprietor, so the firm's earlier export turnover cannot be treated as the proprietor's turnover merely because the business was later carried on in individual capacity. On these facts, the continuity condition for the relief was not satisfied, and the deduction was not available. en-us Thu, 29 May 1986 00:00:00 +0530 Tue, 15 Mar 2011 12:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67914 Deduction under section 80HHC based on comparison with the preceding year's export turnover requires the same assessable person in both years. A firm is a distinct assessable entity from an individual proprietor, so the firm's earlier export turnover cannot be treated as the proprietor's turnover merely because the business was later carried on in individual capacity. On these facts, the continuity condition for the relief was not satisfied, and the deduction was not available. Case-Laws Income Tax Thu, 29 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67914