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One can very well see that if the total turnover increases, the advantage which the assessee would get under Section 80HHC would decrease because the amount deductible substantially depends upon the ratio between the export turnover and the total turnover. If the export turnover is higher, comparatively the amount deductible under Section 80HHC would be more; or, in other words, if compared to the total turnover, export turnover is less, the amount deductible from the income under Section 80HHC would be reduced. By virtue of the impugned judgment delivered by the High Court, the accounting method followed by the respondent - assessee has been approved and, therefore, this appeal is filed by the Revenue."