Dismissing the appeal of the revenue the Court held that, the dividend income, profits on sale of fixed assets, profits on sale of investments, excess provision return back, duty drawback and interest income could be said to have direct nexus with the income of the business of the undertaking. Although they might not partake of the character of profits and gains from the sale of articles, they could be termed income derived from the consideration realised by the export articles. In view of the definition of “income from profits and gains” incorporated in sub-section (4), the Tribunal committed no error in granting the benefit of exemption under section 10B. (AY. 2006-07)