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2008 (2) TMI 129 - MADRAS HIGH COURT
Whether where the assessee has maintained the separate books of accounts in respect of domestic transaction as well as the export transaction, the clubbing of income was permissible – Held, no – AO is not justified in considering the composite turnover comprised of both export turnover & domestic turnover, for calculation of deduction u/s 80HHC - Tribunal is right in law in holding that the assessee is entitled for deduction under Section 80HHC fully on export profits