https://www.taxtmi.com/article/detailed?id=944 The Supreme Court clarified that for computing book profit under Section 115JB the reduction must be the full amount of profits eligible under Section 80HHC (the entire eligible export profits), not merely the proportionate amount of deduction actually allowable in taxable income; Section 115JB is a self-contained code and the Chartered Accountant certificate requirement is a procedural compliance condition. en-us Mon, 13 Sep 2010 00:00:00 +0530 Mon, 13 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=944 The Supreme Court clarified that for computing book profit under Section 115JB the reduction must be the full amount of profits eligible under Section 80HHC (the entire eligible export profits), not merely the proportionate amount of deduction actually allowable in taxable income; Section 115JB is a self-contained code and the Chartered Accountant certificate requirement is a procedural compliance condition. Articles Income Tax Mon, 13 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=944