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2008 (3) TMI 259 - KERALA HIGH COURTComputation of export profit for deduction u/s 80HHC – manufacture, export and job works for others – authorities below failed to consider the claim of assessee that it purchased raw materials in its own account and used them in manufacture of final product leading to value addition at the assessee’s cost – matter remanded to AO to find out whether the transaction really represented investment by assessee in raw material, labour etc. and the eligible profit in terms of direction
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