https://www.taxtmi.com/caselaws?id=55584 For deduction under section 80HHC, the negative export figure was not to be adjusted against the amount computed under the proviso to section 80HHC(3) where the export activity fell within clause (b); the Tribunal declined to apply an aggregation principle from a different context and the deduction was allowed on that basis. For deduction under section 80HHA, the assessee was treated as falling within the class of a small-scale industrial undertaking under the amended Explanation, but entitlement still depended on compliance with the remaining statutory conditions. The matter was therefore remitted to the Assessing Officer for limited verification of those conditions. en-us Tue, 20 May 2003 00:00:00 +0530 Tue, 19 Jun 2012 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55584 For deduction under section 80HHC, the negative export figure was not to be adjusted against the amount computed under the proviso to section 80HHC(3) where the export activity fell within clause (b); the Tribunal declined to apply an aggregation principle from a different context and the deduction was allowed on that basis. For deduction under section 80HHA, the assessee was treated as falling within the class of a small-scale industrial undertaking under the amended Explanation, but entitlement still depended on compliance with the remaining statutory conditions. The matter was therefore remitted to the Assessing Officer for limited verification of those conditions. Case-Laws Income Tax Tue, 20 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55584