https://www.taxtmi.com/caselaws?id=69172 Section 80HHC computation is confined to export turnover and export-linked income, so the deduction is to be worked out under that provision without importing losses from manufacturing or other unrelated business activities. The analysis states that the deduction is not to be quantified by reference to gross total income, but by the export activity alone. Accordingly, losses from non-export operations do not reduce the eligible deduction under section 80HHC, and the amount is to be recalculated on that basis. en-us Mon, 12 Feb 2001 00:00:00 +0530 Tue, 05 Apr 2011 15:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69172 Section 80HHC computation is confined to export turnover and export-linked income, so the deduction is to be worked out under that provision without importing losses from manufacturing or other unrelated business activities. The analysis states that the deduction is not to be quantified by reference to gross total income, but by the export activity alone. Accordingly, losses from non-export operations do not reduce the eligible deduction under section 80HHC, and the amount is to be recalculated on that basis. Case-Laws Income Tax Mon, 12 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69172