Case Name : CIT vs. Itarsi oil & flour mills
Citation :  52 taxmann.Com 87/270 CTR 318 (chhattisgarh)
Court : Chhattisgarh high court
Section : 80HHC
Meaning : The word ‘total’ in section 80hhc(3) signifies that it is not limited to a particular unit but refers to all the businesses carried on by the assessee.
The word ‘export turnover’ is also defined in explanation (ba). It excludes certain amounts mentioned therein. However, it does not exclude the turnover of the business other than the one doing export business.
The word ‘business’ means all the businesses carried on by the assessee and it is not limited to the export-oriented unit, namely, the se unit.