https://www.taxtmi.com/caselaws?id=209326 The court upheld the Assessing Officer's inclusion of 90% of professional charges under Explanation (baa) to Section 80HHC, emphasizing the nexus to export profits. It rejected the appellant's argument on composite services, citing precedent on excluding receipts without a direct export turnover link. The court supported attributing expenses to earnings without bifurcation, affirming the deduction of 90% of gross professional charges. Ultimately, the court dismissed the appeal, ruling in favor of the revenue without costs. en-us Thu, 30 Dec 2010 00:00:00 +0530 Tue, 23 Jul 2013 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209326 The court upheld the Assessing Officer's inclusion of 90% of professional charges under Explanation (baa) to Section 80HHC, emphasizing the nexus to export profits. It rejected the appellant's argument on composite services, citing precedent on excluding receipts without a direct export turnover link. The court supported attributing expenses to earnings without bifurcation, affirming the deduction of 90% of gross professional charges. Ultimately, the court dismissed the appeal, ruling in favor of the revenue without costs. Case-Laws Income Tax Thu, 30 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209326