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1993 (8) TMI 55 - CALCUTTA HIGH COURTExtract: .......uded for the purposes of calculating deduction under clause (b) of sub-section (1) of section 80HHC only on the ground that in the immediately preceding year the assessee-company did not export coffee. In this view of the matter, we answer the third and fourth questions in the affirmative and in favour of the assessee. SHYAMAL KUMAR SEN J.-I agree.
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