JEYAR CONSULTANT & INVESTMENT PVT. LTD. vs. COMMISSIONER OF INCOME TAX,MADRAS
C.A. No.-008912-008912 - 2003Supreme Court01 Apr 2015
Section 80H
4a), that in respect of the amount of the export
turnover specified therein, the deduction under
this sub-section is to be allowed to a supporting
manufacturer, then the amount of deduction in
the case of the assessee shall be reduced by
such amount which bears to the total profits of
the export business of the assessee the same
proportion
