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2007 (10) TMI 449 - ITAT DELHIExtract: .......he proximate source of the receipt was the disclaimer of benefits and not the export activities per se. Thus, it is held that while the income may be attributable to the export-oriented unit, it cannot be said that the same was derived from the unit. Thus, the ground is decided accordingly. 6. In the result, the appeal of the assessee is dismissed.
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