https://www.taxtmi.com/caselaws?id=247624 The Court differentiated the application of Section 80HHC and Section 80HHE, highlighting the specific focus of the latter on computer-related businesses. It emphasized that turnover and profits for deduction under Section 80HHE should only pertain to activities specified in the section, such as computer software export, to prevent misuse and promote foreign exchange generation. The judgment favored the Appellant, stating that turnover and profit/loss from unrelated activities, like gear box manufacturing, should not be considered for computing deductions under Section 80HHE, ensuring accurate claim submissions. en-us Thu, 20 Feb 2014 00:00:00 +0530 Sat, 17 May 2014 09:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247624 The Court differentiated the application of Section 80HHC and Section 80HHE, highlighting the specific focus of the latter on computer-related businesses. It emphasized that turnover and profits for deduction under Section 80HHE should only pertain to activities specified in the section, such as computer software export, to prevent misuse and promote foreign exchange generation. The judgment favored the Appellant, stating that turnover and profit/loss from unrelated activities, like gear box manufacturing, should not be considered for computing deductions under Section 80HHE, ensuring accurate claim submissions. Case-Laws Income Tax Thu, 20 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247624