https://www.taxtmi.com/caselaws?id=213997 Section 80HHC relief may be computed with reference to a separately maintained 100 per cent export-oriented unit when its accounts are independent and export profits are identifiable. Where there is no interlacing of funds or intermingling of expenditure, the export unit need not be aggregated with the assessee's other business units for deduction purposes. The existence of another profitable business unit does not by itself defeat the claim for full deduction on the export unit's profits. On the stated facts, the Bangalore export unit was treated independently and was entitled to deduction under section 80HHC(3)(a). en-us Tue, 14 Jun 2011 00:00:00 +0530 Fri, 20 Nov 2015 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213997 Section 80HHC relief may be computed with reference to a separately maintained 100 per cent export-oriented unit when its accounts are independent and export profits are identifiable. Where there is no interlacing of funds or intermingling of expenditure, the export unit need not be aggregated with the assessee's other business units for deduction purposes. The existence of another profitable business unit does not by itself defeat the claim for full deduction on the export unit's profits. On the stated facts, the Bangalore export unit was treated independently and was entitled to deduction under section 80HHC(3)(a). Case-Laws Income Tax Tue, 14 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213997