https://www.taxtmi.com/caselaws?id=463747 Deduction under Section 80IA must be factored into the computation of profits and gains from export business, and the aggregate deduction cannot exceed the business profits. The legal position was treated as no longer res integra, and the tribunal's view was found consistent with that position. On that basis, the assessee was entitled to claim deductions under both Section 80IA and Section 80HHC of the Income-tax Act, 1961, and the revenue's challenge failed. en-us Wed, 09 Feb 2011 00:00:00 +0530 Mon, 15 Sep 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463747 Deduction under Section 80IA must be factored into the computation of profits and gains from export business, and the aggregate deduction cannot exceed the business profits. The legal position was treated as no longer res integra, and the tribunal's view was found consistent with that position. On that basis, the assessee was entitled to claim deductions under both Section 80IA and Section 80HHC of the Income-tax Act, 1961, and the revenue's challenge failed. Case-Laws Income Tax Wed, 09 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463747