https://www.taxtmi.com/caselaws?id=243323 The High Court interpreted Section 80HHE of the Income Tax Act, emphasizing that the deduction for software export profits applies when export turnover is part of the total turnover. In a case involving Sections 10A and 80HHE, the Court ruled that profits from units eligible for Section 10A should not be included in Section 80HHE calculations. It held that turnover and profits of units eligible for different deductions cannot be added under multiple provisions. The Court favored the assessee, upholding the Tribunal's decision over the revenue authority's order. en-us Thu, 19 Dec 2013 00:00:00 +0530 Thu, 30 Jan 2014 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243323 The High Court interpreted Section 80HHE of the Income Tax Act, emphasizing that the deduction for software export profits applies when export turnover is part of the total turnover. In a case involving Sections 10A and 80HHE, the Court ruled that profits from units eligible for Section 10A should not be included in Section 80HHE calculations. It held that turnover and profits of units eligible for different deductions cannot be added under multiple provisions. The Court favored the assessee, upholding the Tribunal's decision over the revenue authority's order. Case-Laws Income Tax Thu, 19 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243323