https://www.taxtmi.com/caselaws?id=17932 The court held that the claim for deduction under section 80HHC is restricted by section 80AB of the Income-tax Act, allowing the deduction only to the extent of income from the export business included in the total income. The court ruled that the assessee is not entitled to claim anything beyond Rs. 33,103 under section 80HHC. The decision overturned the Income-tax Appellate Tribunal's ruling and upheld the Commissioner of Income-tax (Appeals) order. en-us Thu, 26 Sep 1996 00:00:00 +0530 Mon, 18 Jan 2016 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17932 The court held that the claim for deduction under section 80HHC is restricted by section 80AB of the Income-tax Act, allowing the deduction only to the extent of income from the export business included in the total income. The court ruled that the assessee is not entitled to claim anything beyond Rs. 33,103 under section 80HHC. The decision overturned the Income-tax Appellate Tribunal's ruling and upheld the Commissioner of Income-tax (Appeals) order. Case-Laws Income Tax Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17932