https://www.taxtmi.com/caselaws?id=6543 Profits and losses from export of self-manufactured goods and trading goods must be aggregated when computing deduction under Section 80HHC. The loss from trading exports cannot be excluded from the calculation; it must be set off against profit from owned goods. Only where the combined computation yields a positive export profit is the deduction available. If the net result is a loss, no deduction can be claimed. en-us Mon, 08 Aug 2005 00:00:00 +0530 Wed, 10 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6543 Profits and losses from export of self-manufactured goods and trading goods must be aggregated when computing deduction under Section 80HHC. The loss from trading exports cannot be excluded from the calculation; it must be set off against profit from owned goods. Only where the combined computation yields a positive export profit is the deduction available. If the net result is a loss, no deduction can be claimed. Case-Laws Income Tax Mon, 08 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6543