https://www.taxtmi.com/caselaws?id=206388 The court affirmed that the deduction under Section 80HHC should be computed by aggregating the profits, export turnover, and total turnover of all the businesses of the assessee. The Tribunal's decision to aggregate profits and turnovers for deduction computation was upheld, rejecting the appellant's argument for separate computations for distinct businesses. The court emphasized the legislative intent behind the amendment to Section 80HHC and concluded that unifying the computation method was necessary, in line with relevant judicial precedents. The appeal was dismissed, with costs ruled against the assessee. en-us Fri, 12 Aug 2011 00:00:00 +0530 Sat, 29 Oct 2011 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206388 The court affirmed that the deduction under Section 80HHC should be computed by aggregating the profits, export turnover, and total turnover of all the businesses of the assessee. The Tribunal's decision to aggregate profits and turnovers for deduction computation was upheld, rejecting the appellant's argument for separate computations for distinct businesses. The court emphasized the legislative intent behind the amendment to Section 80HHC and concluded that unifying the computation method was necessary, in line with relevant judicial precedents. The appeal was dismissed, with costs ruled against the assessee. Case-Laws Income Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206388