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2010 (7) TMI 418 - CALCUTTA HIGH COURTExport – Special deduction – Export turnover – Fluctuation in foreign exchange rates – Surplus owig to difference between Indian currency equivalent at time of raising invoices and Indian currency equivalent at time of realization – part and parcel of export turnover and total turnover - merely because an amount is received in a year subsequent to the year of export by way of exchange rate difference, it does not necessarily always follow that the same is not relatable to the exports made.
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