https://www.taxtmi.com/caselaws?id=234219 The court remanded the issue of deducting expenditure in foreign exchange for providing technical services, decided in favor of the assessee on excluding interest and dividend income from business profits, and ruled in favor of the Revenue on including miscellaneous income in total turnover for computing deduction under section 80HHE. The court ordered a fresh examination by the Assessing Officer for the first issue and held that net dividend and interest receipts should be considered for business profits. en-us Mon, 18 Feb 2013 00:00:00 +0530 Mon, 03 Jun 2013 09:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234219 The court remanded the issue of deducting expenditure in foreign exchange for providing technical services, decided in favor of the assessee on excluding interest and dividend income from business profits, and ruled in favor of the Revenue on including miscellaneous income in total turnover for computing deduction under section 80HHE. The court ordered a fresh examination by the Assessing Officer for the first issue and held that net dividend and interest receipts should be considered for business profits. Case-Laws Income Tax Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234219