https://www.taxtmi.com/caselaws?id=10722 The court dismissed all appeals, ruling that interest from fixed deposits and commission from machinery sales are not considered business income. Therefore, the assessee cannot claim deductions under section 80HHC based on these receipts. The court held in favor of the Revenue on all issues, emphasizing that only profits directly linked to the export of goods qualify for the deduction under section 80HHC. en-us Fri, 18 Mar 2005 00:00:00 +0530 Wed, 22 Jul 2009 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10722 The court dismissed all appeals, ruling that interest from fixed deposits and commission from machinery sales are not considered business income. Therefore, the assessee cannot claim deductions under section 80HHC based on these receipts. The court held in favor of the Revenue on all issues, emphasizing that only profits directly linked to the export of goods qualify for the deduction under section 80HHC. Case-Laws Income Tax Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10722