2016 (5) TMI 209

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..... t in CIT v. Baby Marine Exports [2007 (3) TMI 206 - SUPREME Court ] we allow this appeal and set aside the order of the High Court [2006 (1) TMI 116 - MADRAS High Court] and held that as the assessee is exporting directly to the buyers and also through export houses submission of revenue that the premium earned by the respondent assessee is totally unrelated to export is fallacious - Decided again .....

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