TMI Blog2005 (3) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... under s. 80HHC. 2. The first appellate authority directed the AO to exclude the dyeing charges from the total turnover and exclude only the profit element of the dyeing charges from the profit of the business for the propose of computing deduction under s. 80HHC. It is not in dispute that the dyeing charges are received in the course of the manufacturing activity of the goods exported. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT vs. Bangalore Clothing Co. (2003) 180 CTR (Bom) 127 : (2003) 260 ITR 371 (Bom). The matter would have been different if the assessee filed an appeal against the order of the CIT(A) or filed a cross-objection. Unfortunately, the assessee has chosen to accept the order of the CIT(A). Therefore, we find no merit in the appeal of the Revenue. Accordingly, the same is dismissed 4. In the result, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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