https://www.taxtmi.com/highlights?id=18595 If there was no material difference between Sections 80HHC and 80HHE, there was no reason to legislate Section 80HHE because export of computer software in any event would have been covered by Section 80HHC - HC en-us Sat, 17 May 2014 11:53:44 +0530 Sat, 17 May 2014 11:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18595 If there was no material difference between Sections 80HHC and 80HHE, there was no reason to legislate Section 80HHE because export of computer software in any event would have been covered by Section 80HHC - HC Highlights Income Tax Sat, 17 May 2014 11:53:44 +0530 https://www.taxtmi.com/highlights?id=18595