Held, that the assessee was eligible for deduction of 100 per cent of the export profits as computed under section 80HHC while computing the book profits in terms of clause (iv) of the Explanation to section 115JB of the Act. (AY. 2003-04,2006-07 to 2008-09)
Jindal Steel and Power Ltd v. Add. CIT (2022)97 ITR 516 (Delhi) (Trib)
S. 80HHC : Export business-Book profit-Eligible for entire deduction on export. [S. 115JB Expln. (iv).]