Duty drawback is includible for sec. 80-IB relief if it has nexus with profits of industrial underta

IT : Where assessee, a hundred per cent export oriented undertaking, claimed deduction under section 80-IB in respect of entire business profits including duty drawback receipt, duty drawback receipt was includible in computation of deduction under section 80-IB, only if it had first degree nexus with profits of assessee's industrial undertaking