https://www.taxtmi.com/caselaws?id=14967 HC held that for a 100% exporter s.80HHC(3)(a) applies, treating entire business income as profits from export; interest income thereby falls within business income and is eligible for deduction. Distinguishing s.80HHC(3)(b) for composite businesses with local sales, the court ruled the assessee's entire profits, including interest, qualify for deduction. Appeals dismissed with costs. en-us Tue, 08 Aug 2000 00:00:00 +0530 Tue, 07 Oct 2025 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14967 HC held that for a 100% exporter s.80HHC(3)(a) applies, treating entire business income as profits from export; interest income thereby falls within business income and is eligible for deduction. Distinguishing s.80HHC(3)(b) for composite businesses with local sales, the court ruled the assessee's entire profits, including interest, qualify for deduction. Appeals dismissed with costs. Case-Laws Income Tax Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14967