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1997 (5) TMI 430 - ITAT MUMBAI
Extract:
....... restore the orders of the Assessing Officer. 9. We may point out that the controversy with regard to the meaning of export profits, profits and gains of business and total turn-over has been put at rest by various amendments in section 80HHC by the Finance Act (No. 2) of 1991 w.e.f. 1-4-1992. 10. In the result, appeals of the assessee are allowed.