https://www.taxtmi.com/caselaws?id=207820 Dry cleaning receipts did not qualify for export deduction because they were not shown to form part of export turnover or profits derived from the export business. Deduction for industrial undertaking income also required a direct and proximate nexus between the receipt and the undertaking's manufacturing process. The expression "derived from" was treated as narrower than "attributable to", requiring a first-degree connection rather than income from an incidental activity. Without evidence of what was dry cleaned or that dry cleaning formed a manufacturing step, the receipts were not derived from the industrial undertaking and were ineligible for both claimed deductions. en-us Fri, 25 Nov 2011 00:00:00 +0530 Thu, 03 Dec 2015 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207820 Dry cleaning receipts did not qualify for export deduction because they were not shown to form part of export turnover or profits derived from the export business. Deduction for industrial undertaking income also required a direct and proximate nexus between the receipt and the undertaking's manufacturing process. The expression "derived from" was treated as narrower than "attributable to", requiring a first-degree connection rather than income from an incidental activity. Without evidence of what was dry cleaned or that dry cleaning formed a manufacturing step, the receipts were not derived from the industrial undertaking and were ineligible for both claimed deductions. Case-Laws Income Tax Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207820