Dismissing the appeal of the assessee the Court held that the insurance claim and miscellaneous income had no nexus with the assessee’s business. Since there was no nexus, the Tribunal rightly reversed the order of the appellate authority and restored that of the Assessing Officer for excluding receipts arising in the core business and not specified in Explanation (baa) to section 80HHC. The insurance claim and miscellaneous income were not directly attributable to the business, and hence, they were liable for 90 per cent. deduction. Followed  CIT v. Ravindranathan Nair (2007)  295 ITR 228 (SC). (AY.2002-03, 2003-04)