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2012 (6) TMI 317 - HC - Income Tax100% EOU - deduction under section 80HHC - assessee has two units - assessee claimed deduction under section 80HHC in respect of the Bangalore unit - Assessing Officer aggregated the profit in respect of the two units and computed the relief under section 80HHC in respect of the net income - assessee contending that when the profits from the export unit at Bangalore was identifiable, the assessee would be entitled to 100 per cent. deduction for the said profits – Held that:- each of the unit had maintained their accounts independently and there was no inter- dependency or interlacing of funds to treat them as one consolidated unit, income earned from the export goods from the Bangalore unit merited to be considered for 100 per cent. relief, as one falling under section 80HHC(3)(a) of the Act, so long as the export details of the unit engaged in exports are separately maintained, the assessee could not be denied of the benefit in respect of section 80HHC with reference to the export unit, decision in favour of the assessee, tax case appeal is allowed [L. M. Chhabda and Sons (1967 (3) TMI 10 - SUPREME CourtSUPREME Court - Income Tax) ]
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