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2007 (6) TMI 190 - MADRAS HIGH COURTManufacture & export - AO found that the assessee's claim u/s 80HHC including receipts relating to job work charges, had no direct nexus with the export activities - income from job work earned by assessee is by utilisation of the entire resources or business apparatus - Tribunal also found that the job work is linked to the manufacturing – hence Tribunal is right in holding that 90% of the job work charges should not have been excluded from business profits while computing deduction u/s 80HHC
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