S. 80HHC : Export business-Profits of business-Derived from-Must be derived from export of goods and merchandise-Foreign remittances credited into exchange earners foreign currency account-Gains from foreign currency fluctuations-Not derived from export but independent of export earnings-Cannot be treated as income from business of export eligible for deduction-Interpretation Of Taxing Statutes-Strict construction. [Foreign Exchange Regulation Act, 1973, S.73(3), Notification No. FERA.112/92/RB Dated 12-3-1992(1972) 74 Comp Cas 144 (St)