TMI Blog2002 (10) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... sment for computing deductions under sections 80HH, 80HHC and 80-I?". - The question referred to us is, therefore, answered partly in favour of the assessee, i.e., in relation to the deduction under section 80HHC, and partly in favour of the Revenue in so far as the deductions claimed under sections 80HH and 80-I are concerned. - - - - - Dated:- 7-10-2002 - Judge(s) : R. JAYASIMHA BABU., K. RAV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is not derived from the industrial undertaking for the purpose of sections 80HH, 80HHC and 80-I. While that decision is correct in so far as sections 80HH and 80-I are concerned as in the case of CIT v. Jameel Leathers and Uppers [2000] 246 ITR 97 (Mad), it has been held that the term "derived from" is narrower than the term 'attributable to" and that the amounts which do not have a direct n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been included in the computation and had been assessed under the head "Profits and gains of business or profession", this amount will have to be regarded as having been derived from the export effected by the assessee. The question referred to us is, therefore, answered partly in favour of the assessee, i.e., in relation to the deduction under section 80HHC, and partly in favour of the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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