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2007 (11) TMI 282 - SUPREME COURTBenefit of the proviso to Section 80 HHC (3) – there is no factual finding recorded by the High Court as to whether the sales made through the export houses by the assessee is supported by a disclaimer certificate from such export houses - if the assessee is a supporting manufacturer on his producing such disclaimer certificate the assessee would be entitled to claim the benefit - fresh computation is now required to be done - matter is remitted for fresh computation by the Assessing Officer
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