Whether on the facts and circumstances of the case the Respondent No.1 is justified in excluding from the total business income the Re-assortment charges amounting to Rs. 10,67,350/- and Labour Commission of Rs. 1,48,809 for the purpose of calculating deduction under Section 80 HHC of the Act The combined meaning of clauses (b) and (ba) to the Explanation shows that the business profits in the above formula shall not include receipts by way of brokerage, commission, interest, rent charges or any other receipt of a similar nature as they do not have any nexus with the sale proceeds from export activities. Therefore, the service charges cannot be considered as part of the business profits while working out deductions under section 80HHC.