2003 (3) TMI 753

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..... e against the order of the Tribunal, granting relief under section 80HHC of the IT Act, 1961, in a sum of ₹ 40,50,000 for the assessment year 1988-89 to the assessee. 2. The precise question involved is as to whether the assessee is entitled to claim deduction to the extent of profits referred to in sub-section (1B) of section 80HHC of the IT Act, derived from export of goods-in this case .....

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