https://www.taxtmi.com/caselaws?id=799304 Export-profit deduction is computed under its own statutory formula, without first reducing deductions available for specified industrial or infrastructure profits. Restrictions against duplicate relief operate when deductions are actually allowed, preventing repeated deduction of the same eligible profits rather than changing export-deduction computation. Actual cost included in a block's written-down value cannot be revised for subsequent sales-tax or interest liabilities merely by characterising them as actual cost. Any adjustment requires an identified statutory mechanism and findings on the separate nature, crystallisation, relevant assets and affected block; the permissible treatment of each component must be determined separately. en-us Sat, 05 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799304 Export-profit deduction is computed under its own statutory formula, without first reducing deductions available for specified industrial or infrastructure profits. Restrictions against duplicate relief operate when deductions are actually allowed, preventing repeated deduction of the same eligible profits rather than changing export-deduction computation. Actual cost included in a block's written-down value cannot be revised for subsequent sales-tax or interest liabilities merely by characterising them as actual cost. Any adjustment requires an identified statutory mechanism and findings on the separate nature, crystallisation, relevant assets and affected block; the permissible treatment of each component must be determined separately. Case-Laws Income Tax Sat, 05 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799304