https://www.taxtmi.com/caselaws?id=55568 Section 80HHC was interpreted as an incentive provision requiring a liberal and harmonious construction: a negative figure at the first stage of computation under Section 80HHC(3)(a) was not to defeat the proviso, and the export incentive component had to be considered independently for the deduction calculation. The discussion also treats the benefit from duty-free imports under an export scheme as falling within the wide expression "cash assistance by whatever name called" in Section 28(iiib), because the provision extends to export-linked duty advantages rather than only literal cash receipts. The text therefore explains the breadth of export incentive computation and the inclusive scope of export assistance income. en-us Tue, 16 Jun 1998 00:00:00 +0530 Wed, 29 Jun 2016 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55568 Section 80HHC was interpreted as an incentive provision requiring a liberal and harmonious construction: a negative figure at the first stage of computation under Section 80HHC(3)(a) was not to defeat the proviso, and the export incentive component had to be considered independently for the deduction calculation. The discussion also treats the benefit from duty-free imports under an export scheme as falling within the wide expression "cash assistance by whatever name called" in Section 28(iiib), because the provision extends to export-linked duty advantages rather than only literal cash receipts. The text therefore explains the breadth of export incentive computation and the inclusive scope of export assistance income. Case-Laws Income Tax Tue, 16 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55568