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2008 (7) TMI 112 - HIGH COURT PUNJAB AND HARYANAAssessee, a supporting manufacturer - Income from the manufacturing & sale of textile goods to Export House - assessee is claiming deduction under Section 80HHC claiming itself as a supporting manufacturer at par with the direct exporter - in the case of the assessee itself, similar question of law raised by the revenue for the earlier assessment year has been answered against the revenue and the appeal filed by the revenue has been dismissed –revenue appeal dismissed – assessee’s claim allowed
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