2024 (1) TMI 1238

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..... HIGH COURT] assessees have thoroughly failed to establish beyond doubt that the interest earned on the deposit or advance was income from the export business. Hence, extending the benefit of deduction as per computation provided in Clause (baa) to Explanation to section 80HHC cannot be made available to the assessees. HELD THAT:- We are not inclined to interfere with the impugned judgment and orde .....

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