https://www.taxtmi.com/caselaws?id=380663 The High Court upheld the Tribunal's decision that the turnover for Section 80HHC deduction must encompass all business units, not just export units. Additionally, the court affirmed that expenditure under Section 35(I)(ii) should be deducted before computing Section 80HHC deduction. The appeals by the assessee were dismissed, with the court emphasizing adherence to statutory provisions and previous Supreme Court rulings. en-us Tue, 19 Mar 2019 00:00:00 +0530 Tue, 30 Jul 2019 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380663 The High Court upheld the Tribunal's decision that the turnover for Section 80HHC deduction must encompass all business units, not just export units. Additionally, the court affirmed that expenditure under Section 35(I)(ii) should be deducted before computing Section 80HHC deduction. The appeals by the assessee were dismissed, with the court emphasizing adherence to statutory provisions and previous Supreme Court rulings. Case-Laws Income Tax Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380663