against the Board of the Managing
Committee on the purchase of computer software,
construction of the first floor of the building and also
construction ... nine members, including
the President. In all the four transactions for purchase of
computer software, the first floor construction of the
branch and also
engaged in
business of export of computer software. Besides being engaged in the
export of computer software, the assessee is also engaged ... computer software. Sub-section (3) of Section 80HHE
provides that the deduction admissible on the profit on export of
computer software
computation of profit on export of computer
software under Section 80HHE of the Income Tax Act which provides
for computation of deduction ... profit on export of software in the
same way export profit is computed under Section 80 HHC of the Act.
The specific grievance raised
