https://www.taxtmi.com/caselaws?id=151931 The Tribunal confirmed that profits from exports are not a prerequisite for relief under section 80HHC(3)(b). Export incentives like CCS and duty drawback are eligible for deduction under section 80HHC(1) without proportionate apportionment. The Tribunal emphasized that total turnover should be the basis for apportionment of export profits, irrespective of whether local turnover involves different commodities. The matter was referred to the Division Bench for an order consistent with the Special Bench decision. en-us Tue, 12 Nov 2002 00:00:00 +0530 Wed, 19 Jun 2013 17:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151931 The Tribunal confirmed that profits from exports are not a prerequisite for relief under section 80HHC(3)(b). Export incentives like CCS and duty drawback are eligible for deduction under section 80HHC(1) without proportionate apportionment. The Tribunal emphasized that total turnover should be the basis for apportionment of export profits, irrespective of whether local turnover involves different commodities. The matter was referred to the Division Bench for an order consistent with the Special Bench decision. Case-Laws Income Tax Tue, 12 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151931