https://www.taxtmi.com/caselaws?id=4082 The High Court upheld the Commissioner (Appeals) order, ruling that development and service charges should be excluded from the computation of eligible business profits under section 80 HHC. The Court emphasized the exclusion of these charges from the profit calculation, aligning with the interpretation of relevant case law and the scope of deductions for export profits. en-us Tue, 22 Jan 2008 00:00:00 +0530 Sat, 26 Jul 2008 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4082 The High Court upheld the Commissioner (Appeals) order, ruling that development and service charges should be excluded from the computation of eligible business profits under section 80 HHC. The Court emphasized the exclusion of these charges from the profit calculation, aligning with the interpretation of relevant case law and the scope of deductions for export profits. Case-Laws Income Tax Tue, 22 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4082