https://www.taxtmi.com/caselaws?id=15032 HC held that profits from service charges for domestic job-work lacked the required direct nexus with export activity and thus were not deductible under section 80HHC. The court found no adequate reasons in the first appellate order for disturbing the Assessing Officer's factual finding that exports did occur, and applied the governing ratio to disallow the deduction to the extent of those service-charge profits, while recognizing the incentive under section 80HHC is confined to profits directly relatable to exports. en-us Tue, 08 Aug 2000 00:00:00 +0530 Tue, 07 Oct 2025 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15032 HC held that profits from service charges for domestic job-work lacked the required direct nexus with export activity and thus were not deductible under section 80HHC. The court found no adequate reasons in the first appellate order for disturbing the Assessing Officer's factual finding that exports did occur, and applied the governing ratio to disallow the deduction to the extent of those service-charge profits, while recognizing the incentive under section 80HHC is confined to profits directly relatable to exports. Case-Laws Income Tax Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15032